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Author: 


Connecticut. 
Laws,  statutes,  etc. 

Title: 

General  laws  concerning 
taxation  and  taxing 

Place: 

[Hartford] 

Date: 

1907 


COLUMBIA  UNIVERSITY  LIBRARIES 
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BIBLIOGRAPHIC  MICROFORM  TARGET 


MASTER   NEGATIVE   # 


ORIGINAL  MATERIAL  AS  FILMED  -    EXISTING  BIBLIOGRAPHIC  RECORD 


W^iw   Library 


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Connecticut.    Laws,  statutes,  etc. 

. . .  General  laws  concerning  taxation  and  taxing  ofiScials 
. . .  [Hartford]  The  Case,  Lockwood  &  Brainard  company, 
1907.  ^     ^' 

2  V.    23'".     (Public  document  no.  48,  Special  no.  2-3) 

Published  by  the  tax  commissioner. 

Contents.— pt.  l.  Local  revenues  as  applied  to  towns,  cities,  boroughs, 
school  districts  and  counties,  with  annotations  and  references  to  decisions 
by  the  Supreme  court ;  also  extracts  from  the  constitution  of  the  state  and 
forms  of  oaths,  with  index.— pt  2.  State  revenues,  with  annotations  and 
references  to  decisions  by  the  Supreme  court,  also  chronological  and  com- 
parative section  tables,  with  index. 

1.  Taxation— Connecticut— Law.       i.  Connecticut.    Tax  commissioner. 


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GENERAL  LAWS 


CONCERNING 


TAXATION  AND  TAXING  OFFICIALS 


Part  I 


LOCAL  REVENUES 


P  &53 


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Published  by  the  Tax  Commissioner 
October,  1907 


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PUBLIC  DOCUMENT  NO.  48,  SPECIAL  NO.  2 


GENERAL  LAWS 


CONCERNING 


TAXATION  AND  TAXING  OFFICIALS 


Part   I. 


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LOCAL  REVENUES 

'    AS    APP1LIE6    TO'      •     .    ' 

Towns,  Cities,  Boroughs,  School  Districts  and  Counties, 

with  annct^tlonij  ^nd  references  to  decisions 

by  the  Sup<:eme  Court ;    also  extracts 

from  the  Constitution  of  the 

State  a>Kif'')T«m£cf  oathis,- 

'     'with  index. 


PUBLISHED    BY   THE   TAX    COMMISSIONER. 

October,  1907. 


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^saas^aBBBissssia 


HARTFORD    PRESS: 
The  Case,  Lockwood  &  Brainard  Company. 

1907. 


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PREFACE. 


This  annotated  compilation  of  laws  relating  to  the  general 
subject  of  taxation  is  made  in  response  to  an  expressed  desire  from 
many  taxing  officials  throughout  the  State,  for  the  purpose  of 
presenting  the  Kevised  Statutes  and  the  various  amendments  since 
1902,  in  concise  and  convenient  form,  and  of  thus  securing  a  more 
thorough  familiarity  with  the  actual  wording  of  the  laws  and  the 
better  execution  of  the  same. 

All  the  laws  relating  to  the  subject  of  taxation  in  the  local 
units  of  government  such  as  towns,  cities,  boroughs,  school  dis- 
tricts, and  counties,  are  included  in  this  compilation,  which  is 
designated  as  Part  One.  The  laws  relating  to  taxation  by  which 
the  State  derives  its  revenue  are  included  in  a  compilation  which 
is  designated  as  Part  Two. 

The  familiar  section  numbers  of  the  General  Statutes  have  been 
retained  wherever  possible  and  other  consecutive  paragraph  num- 
bers have  been  supplied  for  convenient  reference. 

By  means  of  the  comparative  section  table  on  page  75  the 
location  of  any  section  of  the  General  Statutes  relating  to  local 
taxation  may  be  readily  found. 

The  calendar  on  page  72  gives  a  list  of  all  dates  in  the  year  on 
which  definite  action  is  necessary  by  taxing  officials  as  provided. 


U) 


Tax  Commissioner. 


State  Capitol, 
Hartford,  October  15,  190\ 


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EXTRACTS 


FROM  THE 


CONSTITUTION  OF  CONNECTICUT, 


PREAMBLE. 


The  people  of  Connecticut  acknowledging  with  gratitude,  the^®^^'®- 
good  providence  of  God,  in  having  permitted  them  to  enjoy  a 
free  government,  do,  in  order  more  effectually  to  define,  secure, 
and  perpetuate  the  liberties,  rights  and  privileges  which  they  have 
derived  from  their  ancestors,  hereby,  after  a  careful  consideration 
and  revision,  ordain  and  establish  the  following  Constitution,  and 
form  of  civil  government. 

ARTICLE  FIRST. 

DECLARATION  OP  RIGHTS. 

That  the  great  and  essential  principles  of  liberty  and  free 
government  may  be  recognized  and  established. 


Mt  iwlar^. 


Sect.  1.    That  all  men  when  they  form  a  social  compact,  J<ig{^^  <>' 
are  equal  in  rights;  and  that  no  man  or  set  of  men  are  entitled 
to  exclusive  public  emoluments  or  privileges  from  the  community. 

Sect.  2.    That  all  political  power  is  inherent  in  the  people,  source  of  pouti- 
and  all  free  governments  are  founded  on  their  authority,  and  in- 
stituted for  their  benefit;  and  that  they  have  at  all  times  an  un- ^^ Vf^govem- 
deniable  and  indefeasible  right  to  alter  their  form  of  govern- ™®°*- 
ment  in  such  a  manner  as  they  may  think  expedient. 

Sect.  8.     The  people  shall  be  secure  in  their  persons,  houses,  security  from 
papers  and  possessions  from  unreasonable  searches  or  seizures  ;8eizure8. 
and  no  warrant  to  search  any  place,  or  to  seize  any  person  or  things, 
shall  issue  without  describing  them  as  nearly  as  may  be,  nor 
without  probable  cause  supported  by  oath  or  aflfirmatipn. 


fl^*!' 


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Right  of  per- 
sonal liberty. 


Right  of  priTate 
property. 


RiehtofredresB 
for  injaries. 


What  cases  are 
bailable. 


Writ  of  habeas 
corpus. 


Right  to  assem- 
ble, and  to  peti- 
tion. 


No  hereditary 
emolnments. 


EXTRACTS  FROM  THE   CONSTITUTION. 

Sect.  10.  No  person  shall  be  arrested,  detained  or  punished, 
except  in  cases  cleariy  warranted  by  law. 

Sect.  11.  The  property  of  no  person  shall  be  taken  for  public 
use,  without  just  compensation  therefor. 

Art.  1.  §  11.  A  city  authorized  to  aid  railroad  may  lay  a  tax  to  raise  funds, 
15  C.  501.  Taxation  is  not  the  taking  of  private  property  without  compensation. 
23  C.  189;  32  C.  130. 

Sect.  12.  All  courts  shall  be  open,  and  every  person,  for  an 
injury  done  to  him  in  his  person,  property  or  reputation,  shall 
have  remedy  by  due  course  of  law,  and  right  and  justice  ad- 
ministered without  sale,  denial  or  delay. 

Sect.  14.  All  prisoners  shall,  before  conviction,  be  bailable  by 
sufficient  sureties,  except  for  capital  offenses,  where  the  proof  is 
evident,  or  the  presumption  great;  and  the  privileges  of  the  writ 
of  habeas  corpus  shall  not  be  suspended,  unless  when  in  ca^e  of 
rebellion  or  invasion,  the  public  safety  may  require  it ;  nor  in  any 
case,  but  by  the  legislature. 

Sect.  16.  The  citizens  have  a  right  in  a  peaceable  manner, 
to  assemble  for  their  common  good,  and  to  apply  to  those  invested 
with^the  powers  of  government,  for  redress  of  grievances,  or  other 
proper  purposes,  by  petition,  address  or  remonstrance. 

Sect.  20.  No  hereditary  emoluments,  privileges,  or  honors, 
shall  ever  be  granted,  or  conferred,  in  this  State. 


Amendment. 

ARTICLE  TWENTY-FOUR. 

ADOPTED  OCTOBER,  1877. 

Neither  the  General  Assembly,  nor  any  County,  City,  Borough, 
Extra  compen-  Town,  or  School  District,  shall  have  power  to  pay  or  grant  any 
•wte"^  extra  compensation  to  any  public  officer,  employee,  agent,  or  servant, 
or  increase  the  compensation  of  any  public  officer  or  employee,  to 
take  effect  during  the  continuance  in  office  of  any  person  whose 
salary  might  be  increased  thereby,  or  increase  the  pay  or  compensa- 
tion of  any  public  contractor  above  the  amount  specified  in  the 
contract. 

Art.  24.  A  tillerman  in  a  city  fire  department  at  a  fixed  yearly  salary,  pay- 
able monthly,  and  holding  office  during  good  behavior  is  withm  t^*s  P«>^f  lo^- 
50  C  546.  One  holding  under  a  reappointment  is  not  affected  54  C.  1T4.  a 
city  council  serving  without  compensation  voted  pay  to  a  committee  of  the  council 
for  the  ordinary  services  of  such  committee;  held  void.  54  C.  443.  Inapplicable 
tS  judges  of  Supreme  and  Superior  Courts,  though  increase  takes  effect  during 
their  terms  of  office.     78  C.  536  et  seq. 


(T) 


GENERAL  LAWS 

OF  THE 

STATE   OF  CONNECTICUT 

CONCEBNINO 

TAXATION  AND  TAXING  OFFICIALS. 


ELECTIONS. 

§  1800.    Assessors;  election  and  terms  of  office.    The 

town  of  Hartford,  at  its  annual  meeting  in  the  year  1904,  and 
triennially  thereafter,  and  every  other  town  except  the  towns  of 
Bridgeport,  New  Haven,  Norwalk,  Waterbury,  East  Hartford, 
Essex,  Norwich,  Middletown,  G-lastonbury,  and  Torrington,  at  its 
annual  meeting,  shall  elect  and  cause  to  be  sworn  not  less  than 
two  nor  more  than  five  assessors.  The  assessors  elected  by  the 
town  of  Hartford  shall  hold  office  for  the  term  of  three  years, 
and  those  elected  by  the  towns  of  Meriden  and  New  Britain  for 
the  term  of  one  year,  from  the  first  Monday  of  June  next  suc- 
ceeding their  election,  and  until  their  successors  shall  be  elected 
and  qualified.  In  each  of  the  towns  of  East  Hartford,  Norwich, 
Middletown,  Glastonbury,  and  Torrington  there  shall  be  three 
assessors,  and  in  each  of  said  towns  one  assessor  shall  be  elected  at 
each  annual  town  meeting,  who  shall  hold  office  for  the  term  of 
three  years  and  until  his  successor  shall  be  elected  and  qualified; 
the  term  of  said  office  in  East  Hartford,  Norwich,  Glastonbury, 
and  Torrington  shall  commence  on  the  day  of  election;  and  the 
term  of  said  office  in  Middletown  shall  commence  on  the  first  day 
of  May  following  said  election.  The  assessors  elected  by  every 
other  town  shall  hold  their  respective  offices  for  the  term  of  one 
year  from  the  date  of  their  election  and  until  their  successors 
shall  be  elected  and  qualified.  No  assessor  shall  act  as  a  member 
of  the  board  of  relief. 

S  1800.  Penalty  to  the  state  is  not  discharged  by  the  payment  of  tax  as  on 
list  of  the  previous  year.  22  C.  163.  Assessors  are  not  "  local  police."  52  C, 
214.     It  is  the  duty  of  the  town  to  appoint  assessors.     22  C.  163. 


1851. 
Rev.  1888,  §  37. 
New  Hayen,  8p. 
Act,  1897, 1111. 
Bridgeport,  8p. 
Act,  1889,  868. 
Waterbar7,1893 

ch.66. 
Bast  Hartford 
1893,  ch.  79. 
Essex,  1895,  ch. 
51;  1901,  Ch.71. 
Norwalk,       01 

ch.  85. 
Hartford,  Sp.  L. 
1895,096. 
1905,  ch.  198. 


8 


CONNECTICUT  TAX   lAWS. 


»♦.' 


2  South  Windsor  assessors;    election.     There  shall  be  three 

Sot!  ch^is^'sji,  assessors  in  the  town  of  South  Windsor,  and  the  town,  at  its  an- 
*  nnal  town  meeting  in  October,  1907,  shall  elect  one  assessor  who 

shall  hold  office  for  the  term  of  one  year,  one  assessor  who  shall 
hold  office  for  the  term  of  two  years,  and  one  assessor  who  shall 
hold  office  for  the  term  of  three  years;  and  at  each  annual  town 
meeting  thereafter  said  town  shall  elect  one  assessor  who  shall  hold 
office  for  the  term  of  three  years.  Each  assessor  shall  hold  office 
from  the  day  of  his  election  and  until  his  successor  shall  be  elected 
and  qualified.  Any  person  qualified  to  vote  in  town  meeting  may 
vote  for  as  many  persons  for  assessor  as  said  meeting  is  required 
to  elect  under  this  act. 


3  §  1802.   Board  of  relief,  selectmen,  grand  jurors,  treas- 

5gj' }^;  Jg2,  urers,  collectors,  auditors,  constables.    Every  town  shall  at 

Rev.'  1^,'  §§38i  its  annual  town  meeting  (unless  now  by  special  act  exempted  there- 
from) elect  a  board  of  relief  of  not  less  than  two  nor  more  than 
five  members,  not  less  than  three  nor  more  than  seven  selectmen, 
not  less  than  two  nor  more  than  six  grand  jurors,  two  auditors, 
and  a  collector  of  town  taxes,  a  treasurer  of  the  town  deposit 
fund  and  of  other  trust  funds,  an  agent  or  agents  of  the  town 
deposit  fund;  and  (except  the  town  of  Hartford)  not  more  than 
seven  constables.  At  the  annual  town  meeting  in  Hartford  on 
the  first  Monday  of  April,  1903,  and  quadrennially  thereafter 
there  shall  be  chosen  seven  constables,  for  more  than  four  of 
whom  no  person  shall  vote,  who  shall  hold  office  for  the  term  of 
four  years  beginning  on  the  first  Monday  of  June  next  following 
their  election.  At  its  annual  meeting  in  1903  and  biennially  there- 
after the  town  of  Middletown  shall  elect  a  collector  of  town  taxes 
who  shall  hold  office  for  the  term  of  two  years. 


89 
1899,  Ch.  48. 


4 

1878. 

8  Sp.  L.  195. 

Bev.  1888,  §43. 


§  1802.  Constable  chosen  and  sworn,  and  rechosen  the  next  year,  may  act, 
although  not  resworn.  1  R.  83.  See  5  C.  278.  A  constable  can  be  chosen  only 
at  the  time  or  under  the  conditions  prescribed  by  statute.  1  R.  136.  Town 
officers,  elected  for  a  year,  usually  hold  until  the  incumbent's  place  is  supplied. 
6  C.  438.  Whether  under  art.  10,  §  2,  of  the  constitution,  the  election  of  one 
selectman,  only,  is  lawful.  32  C.  108.  Where  a  public  duty  is  Imposed,  com- 
mensurate power  is  implied.  38  C.  50.  The  substance  of  the  provision  for 
choosing  selectmen  has  been  in  force  since  1672.     75   C.  462. 


§  1806.    Official  terms  of  town  officers.    The  terms  of 

office  of  all  elective  town  officers,  when  not  otherwise  prescribed, 
shall  be  for  one  year  from  the  date  of  their  election,  and  the  terms 
of  those  appointed  by  the  board  of  selectmen  shall  expire  on  the 
day  of  the  annual  town  meeting  next  succeeding  their  appoint- 
ment. 


ELECTIONS.  • 

S  1807.    Official  terms  in  certain  towns.  All  town  officers      ^^ 

elected  annually  in  Hartford,  Bridgeport,  and  New  Haven,  whose  Rjv.  i8^,^. 
terms  are  not  specially  prescribed,  shall  hold  office  as  follows:  u sp.L.'iiii. 
those  in  Hartford  for  the  term  of  one  year  from  the  first  Monday 
of  January  following  their  election,  those  in  Bridgeport  for  one 
year  from  the  Monday  following  their  election,  and  those  m 
New  Haven  for  one  year  from  the  first  week  day  of  June  follow- 
ing their  election. 


Biennial  election  of  town  officers.  Any  town,  if  the  electors  ^^^^^^f^^ 

thereof  shall  so  determine  by  ballot  at  an  annual  meeting  of  i907,  ch.  wi,  §i. 
such  town  or  at  a  special  meeting  thereof  duly  warned  and  held 
for  that  purpose,  may,  at  the  annual  town  meeting  next  there- 
after held,  and  biennially  thereafter,  elect  any  or  all  tewn  officers 
now  required  by  law  to  be  elected  annually,  to  hold  office  for 
the  term  of  two  years  from  the  date  of  their  election  and  until 
their  successors  shall  be  elected  and  qualified. 


Repeal.     So  much  of  sections  1800,  1802,  and  2216  of  the^^^^^J^^ 
general  statutes  and  chapter  97  of  the  public  acts  of  1905  as  is  i^Jr.  ch.  w,  §8 
inconsistent  herewith  is  hereby  repealed,  and  all  other  acts  and 
parts  of  acts  inconsistent  herewith  are  hereby  repealed. 


§  1808.    Ballot  for  and  appointment  of  town  officers.    ^^^^^ 

Assessors,  members  of  boards  of  relief,  selectmen,  tewn  clerks,  tewn  Rg^  i^.^lj*. 
treasurers,  treasurers  of  tewn  deposit  funds  and  of  other  town  trust  i89.s,'ch8.  isi 
funds,  agents  of  town  deposit  funds,  auditors,  grand  jurors,  col- 
lectors of  taxes,  constables,  registrars  of  voters,  high  school  com- 
mittees, school  visitors,  tewn  school  committees,  and  library  di- 
rectors shall  be  voted  for  by  ballot;  but  all  other  town  officers 
provided  for  by  law  shall  be  appointed  by  the  board  of  selectmen  of 
the  several  towns  respectively.  Any  town,  at  a  town  meeting  duly 
warned  for  the  purpose,  may  pass  votes  determining,  within  the 
limits  by  law  provided,  the  number  of  its  officers  and  prescribing 
the  mode  in  which  they  shall  be  voted  for  at  subsequent  meetings, 
but  no  alteration  of  such  number  shall  take  effect  until  after  the 
adjournment  of  the  meeting  by  which  it  was  adopted. 


178. 

1897,  ch.  1S& 

1903,  ch.  182. 


§  1808.     Ballots  bearing  the  title  "Auditor  of  Town  Accounts,"   Instead  of 
Auditor,"  are  not  invalid.     75  C.  16. 


10 


9 

1874. 
Rer.  1888,  §46. 


10 

1877. 
Rev.  1888,  §48. 
1889,  ch.  14. 


CON^NECTICUT  TAX  LAWS. 

§  1809.  Plurality  of  votes  to  elect,  in  all  elections  of 
town  officers  a  plurality  of  the  votes  cast  shall  be  sufficient  to  elect, 
unless  it  is  otherwise  expressly  provided  by  law. 

§  1810.    Minority  representation,    when  the  number  of 

assessors,  or  members  of  the  board  of  relief,  or  selectmen,  or  con- 
stables, or  grand  jurors  to  be  elected  by  any  town  at  its  annual 
meeting  shall  be  two,  four,  or  six,  no  person  shall  vote  for  more 
than  one-half  the  number;  if  the  number  to  be  elected  be  three,  no 
person  shall  vote  for  more  than  two;  if  the  number  be  five,  no 
person  shall  vote  for  more  than  three ;  if  the  number  be  seven,  no 
person  shall  vote  for  more  than  four.  That  number  of  persons 
sufficient  to  fill  the  offices  of  assessors,  boards  of  relief,  selectmen, 
constables,  or  grand  jurors,  respectively,  who  have  the  highest 
number  of  votes  shall  be  elected.  In  case  of  a  tie,  that  person 
whose  name  stands  first  or  highest  on  the  great^t  number  of  bal- 
lots shall  be  elected. 


11  §1813.    Certain  offices  incompatible.  No  selectman  shall 

*BeT.\^,§49?'  hold  office  of  town  clerk,  town  treasurer,  or  collect<4r  of  town  taxes 
of  the  same  town  during  the  same  official  year ;  nor  shall  any  town 
clerk  or  selectman  be  elected  a  registrar  of  voters;  and  no  registrar 
of  voters  shall  hold  the  office  of  town  clerk. 

§  1818.  Selectman  may  be  appointed  collector,  but  cannot  remain  selectman. 
66  C.  299.  Selectman  may  not  by  his  own  vote  appoint  himself  collector.  66  C. 
294. 


ASSESSOIiS'    POWERS    AND    DUTIES. 


11 


§  1822.    Penalties  for  refusing  to  accept  or  Perform       i4 

rprtain  duties  Any  person  elected  to  the  office  of  assessor  and^e*^  ™;  *  - 
Snf  acc^^^^^^^  the  sax^,  who  shall  afterwards  refuse  io  be  sworn  Re..iB8S,|.. 
or  to  perform  the  duties  of  the  office,  shall  be  fined  thirty  dol- 
lars' and  any  person  elected  to  any  other  town  office  than  that 
of  assessor  or  town  clerk,  and  accepting  the  same,  or  not  declaring 
his  refusal  to  accept,  who  shall  neglect  to  perform  the  duties  of 
the  office,  shall  be  fined  not  more  than  ten  dollars ;  and  any  person 
elected  to  any  town  office  to  which  he  is  eligible,  who  shall  refuse 
to  accept  the  same  and  take  the  oath  prescribed  by  law,  shall, 
unless  he  has  reasonable  excuse  for  such  refusal,  be  fined  five 
dollars;  and  any  town  clerk  who  shall  neglect  to  perform  the  duties 
of  his  office,  shall  be  fined  not  more  than  fifty  dollars.  Every 
moderator  of  a  town  meeting  who  shall  neglect  to  make  any  return 
required  by  law  shall  be  fined  twenty  dollars. 

§  2402.    Penalty  for  official  misconduct.    See  page  54, 

paragraph  138. 

§  1827.    Special  charter  provisions  not  affected,    ^o 

provision  of  the  general  statutes  shall  be  construed  to  repeal  any 
now  existing  charter  provision  relative  to  the  election,  term  of 
office,  or  powers  or  duties  of  any  town  or  city  officer,  or  to  the 
manner  of  warning  or  conducting  any  town  or  city  meeting  or 
election  or  any  electors'  meeting,  but  the  powers  and  duties  of 
such  officers  shall  be  and  remain  as  provided  in  such  charter. 


Rev.  1903. 


12  §  1814.     Vacancies  how  filled,     if  any  town  office  in  any 

i'»M|74.  town  shall  be  vacant  by  the  neglect  of  the  town  to  elect  or  appoint, 
or  the  refusal  of  any  person  appointed  to  act,  or  by  the  death  or 
removal  of  any  person  appointed,  or  from  any  other  cause,  such 
town,  if  such  office  is  an  elective  office,  may  in  legal  town  meeting 
fill  the  vacancy ;  but  until  the  town  shall  fill  it,  such  vacancy  may 
be  filled  by  the  selectmen,  and  the  selectmen  shall  fill  all  vacancies 
that  may  arise  in  offices  to  which  they  have  power  of  appointment. 


13  §  1821.   Assessors,  board  of  relief,  and  collectors  to  be 

1660,  iffi2, 1712,  sworn.    Every  person  elected  or  appointed  an  assessor  or  a  mem- 
Rev.\S,  166.  ^^  ^^  ^^^  board  of  relief,  or  a  collector  of  town  taxes  in  any  town, 

shall,  before  entering  upon  the  duties  of  the  office  to  which  he  has 

been  elected  or  appointed,  be  duly  sworn. 


ASSESSMENT  OF  TAXES. 
Assessors'  Powers  and  Duties. 

§  2296.    Assessors  to  publish  notices  requiring  lists.      ^^ 

The  assessors  in  each  town,  except  as  otherwise  specially  provided  Rev.  i888.«38W. 
by  law,  shall  on  or  before  the  fifteentli  day  of  Octol)er  annually 
post  on  the  signposts  therein,  or  publish  in  a  newspaper  published 
in  said  town,  a  notice  requiring  all  persons  therein,  liable  to  pay 
taxes,  to  bring  in  written  or  printed  lists  of  the  taxable  property 
belonging  to  them  on  the  first  day  of  October  in  that  year. 

8  2296.  Personal  property  in  hands  of  executors,  administrators,  or  trustees. 
30  C.  402;  38  C.  443.  Same  in  hands  of  receivers  of  insolvent  corporations. 
61  C.  112. 


12 


CONNECTICUT   TAX   LAWS. 


assessors'  powers  and  BUTIES. 


13 


j^y  §  2297.     Lists  to  specify  property.    Such  lists  shall  specify 

Rev.  i888,*§3803.  the  different  kinds  of  property,  except  that  household  furniture, 
libraries,  and  tools  may  be  set  in  the  list  in  gross;  and  shall  also 
contain  one  general  head,  embracing  all  taxable  property  not 
specifically  mentioned ;  and  the  taxable  property  of  married  women 
shall  beiiet  in  the  lists  of  their  husbands,  except  as  in  §  2298 
provided. 

§  2297.  Lists  defective  as  to  part  of  property  only.  23  C.  148.  When  set 
in  husband's  list,  wife  not  obliged  to  return  separate  list.  76  C.  697.  And 
husband  Is  personally  charged  with  payment  of  the  tax.  76  C.  697.  Each  parcel 
of  wife's  property  need  not  be  entered  and  valued  separately  as  hers.     76  C.  697. 

pubh^  A  Bridgeport;  notice  to  bring  in  lists  to  be  published.   The 

M03,  oh.  20M1.  assessors  of  the  town  and  city  of  Bridgeport  shall,  on  or  before 
the  first  day  of  September,  annually,  post  on  the  signpost  in  said 
city,  or  publish  in  one  or  more  newspapers  published  in  said  city, 
a  notice  requiring  all  persons  therein  liable  to  pay  taxes  to  bring 
in  written  or  printed  lists  of  the  taxable  property  belonging  to 
them  on  the  first  day  of  September  in  that  year. 


Id  New  Haven;  notice  to  bring  in  lists  to  be  published.   The 

iSn^ch.n!lu  assessors  of  the  town  and  city  of  New  Haven  shall,  on  or  before 
the  first  day  of  June,  annually,  post  on  the  signpost  in  said  city, 
or  publish  in  one  or  more  newspapers  published  in  said  city,  a 
notice  requiring  all  persons  therein  liable  to  pay  taxes  to  bring  in 
written  or  printed  lists  of  the  taxable  property  belonging  to  them 
on  the  first  day  of  June  in  that  year. 


In  effect 
March  1, 1908. 


20 

1880. 


§  2298.    Separate  property  of  married  woman,  how 

Bev.  1888,  $3804.  Hstod.  The  taxable  property  of  every  married  woman  shall  be 
listed  in  her  name,  if  she  shall  give  in  a  list  of  the  same  to  the 
assessors  according  to  law,  or  if  her  husband  shall,  within  the 
,time  required  by  law  for  giving  in  lists  of  taxable  property,  give 
to  either  of  the  assessors  written  notice  that  he  requests  her  tax- 
able property  to  be  listed  in  her  name,  and  particularly  specifies  it. 
If  such  property  of  the  wife  is  not  listed,  either  in  her  husband's 
name  or  in  her  own  name,  by  her  or  upon  her  husband's  request, 
it  shall  be  placed  by  the  assessors,  or  by  the  board  of  relief  if 
omitted  by  the  assessors,  in  the  name  of  either  husband  or  wife, 
at  the  discretion  of  such  assessors  or  board  of  relief,  and  any 
tax  otherwise  legal  laid  upon  such  property  shall  be  a  lawful 
tax  against  the  person  in  whose  name  it  is  so  set  in  the  list;  and 
such  property  shall  be  liable  to  be  levied  upon  and  sold  for  the 


21 

188T. 
Rev.  1888.'83805. 


payment  of  such  tax  and  costs  of  collection;  and  if  the  property 
b^  real  estate  such  tax  shall  be  a  lien  thereon,  which  may  be  con- 
tinued as  in  other  cases. 

'^^^  §  2298.  Husband  is  wife's  agent  in  listing  her  property,  and  she  cannot 
deny  that  title  is  wholly  In  her.  79  C.  632.  She  is  also  liable  for  the  full  tax. 
and  a  lien  may  be  foreclosed  against  her  one-half  interest.     79  C.  633. 

§  2299.    Real  estate  to  be  assessed  in  name  of  record 

owner.  Any  interest  in  real  estate  listed  for  taxation  shall  be 
set  by  the  assessors  in  the  list  of  the  party  in  whose  name  the  title 
to  such  interest  stands  on  the  land  records  of  the  town  in  which 
such  real  estate  is  situated;  but  nothing  in  this  section  shall  affect 
the  provisions  of  §  2298. 

§  2299.  Real  estate  is  not  validly  listed  in  name  of  agent  of  owner.  59  C. 
422.  Joint  assessment  of  benefits  where  interests  are  separate,  irregular.  60  C. 
112.  Land  held  validly  listed  in  name  of  corporation,  and  not  in  name  of  its 
receiver.  72  C.  64.  Land  leased  for  mining  or  quarrying,  should  be  listed  in 
name  of  lessor.  75  C.  592.  It  Is  questionable  whether  land  can  ever  properly  be 
listed  in  the  name  of  "  the  heirs  of  A."     79  C.  632. 

§§  2300,  2301  will  be  found  on  p.  25. 

§  2341.    Tenant  for  life  or  years  to  list  property;  re-      22 

mainderman'S  remedy,  when  one  is  entitled  to  the  ^timate  ^^^ i^fg^^^ 
enjoyment  of  money  at  interest,  land,  or  personal  estate,  and  i9<^'>.  cb.  90. 
anoiier  is  entitled  to  the  use  of  the  same  as  an  estate  for  life,  or 
for  a  term  of  years  by  gift  or  devise  and  not  by  contract,  such 
estate  shall  be  set  in  the  list  of  the  party  in  the  immediate  pos- 
session or  use  thereof,  except  when  it  is  specially  provided  other- 
wise; and  land  so  held  as  aforesaid  shall  be  charged  with  the 
payment  of  any  tax  laid  upon  it,  and  the  community  laying  said 
tax,  or  the  tax  collector  or  other  authorized  ofificer  thereof,  may 
collect  or  secure  such  tax  in  any  manner  provided  by  law  for 
collection  or  securing  of  taxes  on  land;  provided,  however,  that 
upon  the  failure  of  the  life  tenant  or  person  in  immediate  pos- 
session or  use  of  such  land  to  pay  any  tax  laid  upon  it,  the 
person  or  persons  entitled  to  the  ultimate  enjoyment  of  such 
land  may  pay  said  tax  and  shall  thereupon  be  subrogated  to  all 
the  rights  and  remedies  of  the  community  laying  the  same,  for 
the  collection  or  securing  of  said  tax. 

§  2341.  Land  in  possession  of  tenant  by  the  curtesy  should  be  listed  in  his 
name  while  wife's  estate  is  in  settlement.  67  C.  272.  That  one  piece  of  land 
is  subject  to  a  life  lease,  does  not  justify  its  omission  from  a  certificate  of  lien 
for  tax  on  three  pieces.  74  C.  94.  Lease  of  land  for  quarrying  creates  but  a 
chattel  interest,  which  is  not  taxable;  land  should  be  listed  in  name  of  lessor. 
75  C.   592. 

§  2337.    Personalty  in  trust,  how  returned  to  assessors.      23 

Every  sole  trustee  residing  in  this  state,  having  in  his  hands  per-  issi,  isrr,  lass. 
sonal  property  liable  to  taxation  belonging  to  the  trust  estate, 


14 


CONNECTICUT   TAX   LAWS. 


assessors'  powers  and  duties. 


15 


shall  make  return  thereof  to  the  assessors  of  the  town  where  he 
resides.  If  such  personal  property  be  in  the  hands  of  more  than 
one  trustee,  then  if  they  all  reside  in  the  same  town  they  shall 
cause  such  return  to  be  made  by  one  of  their  number  in  such  town. 
If  they  do  not  all  reside  in  the  same  town  they  shall  cause  such 
return  to  be  made  by  one  of  their  number,  residing  in  the  town 
in  which  the  affairs  of  said  trust  are  managed  and  administered, 
to  the  assessors  of  such  town;  but  if  none  of  such  trustees  reside 
in  such  town,  then  they  shall  designate  one  of  their  number  who 
shall  make  such  return  to  the  assessors  of  the  town  where  he  re- 
sides. If  none  of  the  trustees  reside  in  this  state,  the  assessors  of 
any  town  in  this  state  in  which  any  beneficiary  resides  shall  set 
in  the  list  of  such  beneficiary  an  amount  of  such  personal  prop- 
erty bearing  the  same  proportion  to  the  whole  of  said  property 
as  the  amount  of  income  received  from  said  property  by  such 
beneficiary  bears  to  the  whole  income  of  said  property. 

§  2337.  Executor  or  administrator,  during  settlement  of  estate,  not  a  trustee 
under  this  statute.  38  C.  443.  Nor  insurance  company  as  to  "  safety  fund " 
belonging  to  it  subject  to  trust  for  certificate  holders.  61  C.  89.  This  section 
applies  to  investments  in  permanent  form  from  which  income  is  sought  to  be 
derived.     61  C.  112,  125. 

24  §  2338.     Where   guardians   and   conservators   return 

HeT. /^,'S3842.  personalty.  All  guardians  and  conservators  shall  make  returns 
of  the  personal  estate  of  their  wards  to  the  assessors  of  the  towns 
in  which  such  wards  reside. 

25  §  2339.    Penalty  for  neglect  by  trustees,  guardians,  or 

Bev.^8e8?§3843.  conservators,  if  any  trustee  or  trustees,  guardian,  or  con- 
servator, whose  duty  it  is  to  make  such  return,  or  cause  the  same 
to  be  made,  shall  neglect  so  to  do,  he  or  they  shall  forfeit  to  the 
town  in  which  such  return  should  have  been  made,  according  to 
§§  2337  and  2338,  two  per  cent,  of  the  cash  value  of  the  property 
so  taxable  for  each  year  of  such  neglect ;  and  if  any  trustees  whose 
duty  it  is  herein  made  to  designate  one  of  their  number  to  make 
such  return  shall  neglect  so  to  do,  they  shall  forfeit  to  that  one 
of  the  towns  in  which  any  of  them  resides,  which  shall  first  sue  for 
the  same,  two  per  cent,  of  the  value  of  such  property  for  each  year 
they  shall  so  neglect. 

26  §  2340.    Estates  of  insolvent  debtors  and  decedentsT 

Hev^1^?§3844.  ^OW  llstod.  The  estate  of  any  insolvent  debtor,  or  deceased  per- 
son, not  distributed  or  finally  disposed  of  by  the  court  of  probate, 
and  which  is  required  to  be  set  in  the  list  for  taxation,  may  be  set 
in  the  list  in  the  name  of  such  estate,  or  of  the  trustee,  administra- 
tor, or  executor  thereof,  as  such,  at  his  option ;  and  such  property 


or  any  part  thereof,  when  so  set  in  the  list,  shall  be  liable  for  all 
taxes  legally  imposed  thereon,  for  one  year  from  the  time  when 
they  become  due. 

8  2S40.  Insolvent's  estate  to  be  classed  with  estates  of  residents  though 
trustee  a  nonresident.  30  C.  402.  Personal  property  taxable  during  settlement 
at  domicil  of  deceased:  coming  to  heir  or  legatee  where  he  resides;  coming  to 
trustee,  where  he  or  cestui  que  trust  resides.  38  C.  443  Tax  assessed  against 
an  estate,  if  still  unsettled,  levied  on  land  more  than  year  after  due.     68  C.  Z8d. 

§  2302.     Lists  to  be  verified.    The  assessors  in  every  town        27 
shall  require  every  person  giving  in  a  tax  list  to  sign,  date,  and  ^^^  }^-^^^ 
deliver  to  them  a  sworn  statement  upon  said  list  in  the  following  i^;ch.msi8. 
form;  and  every  person  giving  in  a  tax  list  shall  make  oath  to, 
sign,  date,  and  deliver  to  the  assessors  a  statement  upon  said  list 
in  said  form: 

I  do  hereby  declare  under  oath  that  the  foregoing  list, 
according  to  the  best  of  my  knowledge,  remembrance,  and  be- 
lief, is  a  true  statement  of  all  my  property  liable  to  taxation, 
and  that  I  have  included  in  said  tax  list  all  bonds,  notes,  and 
other  evidences  of  indebtedness,  except  such  as  are  by  statute 
exempted  from  taxation  or  are  indorsed  or  certified  by  the  state 
treasurer  as  not,  on  the  first  day  of  October  of  this  year,  liable 
to  taxation  in  Connecticut,  and  which  are  now  owned  by  me, 
or  which  I  am  required  by  law  to  put  into  my  said  tax  list ;  and 
also  all  bonds,  notes,  or  other  evidences  of  indebtedness,  and 
all  shares  of  the  capital  stock  of  any  corporation,  the  stock  of 
which  is  taxable,  which  I  have  transferred  as  collateral  security 
to  any  corporation.  I  also  declare  undei;  oath  that  I  have  not 
conveyed  or  temporarily  disposed  of  any  estate  for  the  purpose 
of  evading  the  laws  relating  to  the  assessment  and  collection  of 

taxes.     Dated  at  ,  this  day  of  , 

19—. 

Every  person  signing  and  delivering  to  the  assessors  a  false 
statement  of  the  foregoing  form  shall  be  guilty  of  perjury,  and 
subject  to  the  punishment  by  law  provided  for  said  crime.  Every 
assessor  failing  to  comply  with  the  provisions  of  this  section  shall 
be  fined  not  more  than  fiftv  dollars  for  each  oifense. 

§  2302.      What  oath  sufficient.     23  C.  148  ;    41  C.  206. 

§  2303.    Tax  lists  when  to  be  given  in.   Each  resident  of      28 

any  town  liable  to  give  in  a  list  and  pay  taxes  therein  shall,  except  ^*^'  }^'  ^^^ 
as  otherwise  specially  provided  by  law,  on  or  before  the  first  ^^.Y  ^^Lg^' ^'^^ 
of  November,  annually,  ffive  in  his  list,  made  and  sworn  to  as    1895',  ch.  846. 

1897  ch  102. 

prescribed  by  law,  making  a  separate  description  of  each  parcel 
of  real  estate;  and  where  reference  can  be  made  to  a  map  on  file 


10  CONNECTICUT  TAX  LAWS. 

in  the  town  clerk's  office  such  reference  shall  be  sufficient  de- 
scription; and  if  he  shall  neglect  or  refuse  so  to  do,  the  assessors 
shall  fill  out  a  list  for  him,  putting  therein  all  property  which 
they  have  reason  to  believe  is  owned  by  him,  liable  to  taxation, 
at  the.  actual  valuation  thereof  from  the  best  information  they 
can  obtain,  and  add  thereto  ten  per  cent,  of  such  valuation,  and 
in  said  list  they  shall  make  a  separate  description  and  valuation  of 
each  parcel  of  real  estate.  When  the  first  day  of  November  comes 
on  Sunday,  then  the  list  may  be  made  out  and  sworn  to  the  day 
following. 

§  2303.  Irregularities  in  perfecting  grand  list.  30  C.  394.  One  giving  hi 
list  estopped  from  claiming  listed  property  is  not  taxable.  30  C.  398;  51  u. 
259  List  of  real  property  against  nonresident  bankrupt  corporation  before  as- 
signment recorded  here,  good.  36  C.  283.  Assessors  having  information  sufficient 
to  found  honest  belief  may  fill  out  list  for  negligent  taxpayer.  54  C.  436.  They 
may  do  so  without  learning  of  or  specifying  particular  property.  54  C.  440 ;  58  C. 
269.  Nonresidents  not  liable  to  ten  per  cent,  addition.  56  C.  351;  see  also  36 
C.  284.  Whether  the  words  "  same  as  last  year."  written  in  the  valuation  column 
of  the  ordinary  printed  list,  complies  with  this  section,  quaere.     76  C.  169. 

29  Bridgeport  lists  to  be  given  in  when.    Each  resident  of 

Public  Acts,  the  city  of  Bridgeport  shall,  on  or  before  the  first  day  of  O^to- 
.  1908,  ch.  201,  S2.  ^^^^  annually,  give  in  his  list,  made  and  sworn  to  as  prescribed 
by  law,  making  a  description  of  all  his  estate,  each  parcel  being 
separately  described;  and  if  he  shall  neglect  or  refuse  so  to  do, 
said  assessors  shall  fill  out  a  list  for  him,  putting  therein  all 
property  which  they  have  reason  to  believe  is  owned  by  him,  liable 
to  taxation,  at  the  actual  valuation  thereof,  from  the  best  in- 
formation they  can  obtain,  and  add  thereto  ten  per  centum  of 
such  valuation,  and  in  said  list  they  shall  make  a  separate  de- 
scription and  valuation  of  each  parcel  of  real  estate.  When  the 
first  day  of  October  comes  on  Sunday,  then  the  list  may  be  made 
out  and  sworn  to  the  day  following. 


30  New  Haven  lists  to  be  given  in  when.  Each  resident  of  the 

Public  Acts,   city  of  New  Haven  liable  to  give  in  a  list  and  pay  taxes  therein 
1907.  ch.  74, 82.  gj^^jj  ^^g   .^  ^^^  j.g^  required  by  section  2303   of  the  general 

In  effect     statutcs  on  or  before  the  first  day  of  July,  annually.    When  the 
March  1, 1906,  ^^^  ^^y  q|  j^|y  comes  ou  Sunday,  then  said  list  may  be  given  in 

on  the  day  following. 


31 

1901,  ch.  109. 


§  2304.  Examination  by  assessors  of  those  not  return- 
ing lists.  Penalty.  Every  person  liable  to  give  in  a  list  of  his 
taxable  property,  and  failing  to  do  se,  may,  within  twenty  days 
after  the  expiration  of  the  time  fixed  by  law  for  filing  such  list,  be 
notified  in  writing  by  the  assessors  or  a  majority  of  theoa  to  appear 
before  them  to  be  examined  under  oath  as  to  his  property  liable  to 


assessors'  powers  and  duties.  17 

taxation  and  for  the  purpose  of  verifying  a  list  made  out  by  them 
under  the  provisions  of  §  2303.  Any  person  who  shall  wilfully 
neglect  or  refuse  to  appear  before  said  assessors  and  make  oath  to 
a  list  of  his  taxable  property  within  ten  days  after  having  been 
so  notified,  or  who,  having  appeared,  shall  refuse  to  answer,  shall 
be  fined  not  more  than  one  thousand  dollars.  It  shall  be  the  duty 
of  the  assessors  promptly  to  notify  the  proper  prosecuting  officer 
of  any  violation  of  this  section. 

§  2305.    Assessor  not  to  accept  list  not  legally  made.      ^ 

Penalty.     Every  assessor,  who  shall  accept  the  list  of  any  person, Kev.  i888,$a8io. 
not  made,  sworn  to,  and  perfected  according  to  law,  shall  forfeit 
all  compensation  for  acting  as  assessor,  and  shall  also,  for  each 
list  so  accepted,  be  fined  not  more  than  fifty  dollars. 

§  2306.   Assessor,  neglecting  to  return  list,  to  be  fined.      ^ 

Every  assessor,  who  shall  neglect  to  hand  in  a  sworn  list  of  his  Rev.  isss'sasii. 
taxable  property  to  the  assessors  of  the  town  in  which  he  resides, 
shall  be  fined  not  more  than  fifty  dollars. 

§  2307.    Assessors  to  add  omitted  property  to  list,      ^4 

giving  notice.     The  assessors  in  each  town  shall  add  to  the  list  {^1'  i^^gafS.' 

of  any  resident  in  such  town,  and  of  any  nonresident  who  shall    Ig^^;^;}^; 

give  in  his  list,  made  and  sworn  to  in  the  manner  hereinbefore 

prescribed,  any  taxable  property  which  they  have  reason  to  believe 

is  owned  by  him,  and  which  has  been  omitted  from  said  list;  but 

such  assessors,  except  as  otherwise  specially  provided  by  law,  shall, 

on  or  before  the  twentieth  day  of  January  next  following,  give 

him  notice  thereof  in  writing;  and,  if  he  shall  not  be  a  resident 

of  such  town,  such  notice  addressed  to  him  at  the  town  in  which 

he  resides,  and  sent  by  mail,  postage  paid,  shall  be  a  sufficient 

notice. 

9  2807.  Particularly  requisite  in  describing  property  added.  43  C.  309. 
Placing  personal  property  on  list  by  nonresident  does  not  authorize  assessors  to 
add  other  personal  property.  47  C.  477.  Failure  of  notice  waived  by  appeal  to 
board  of  relief.  73  G.  299.  Notice  may  be  omitted,  if  the  insertion  made  by 
the  assessors  does  not  "  add  "  property  to  the  list.     76  C.  171. 

Additions  to  New  Haven  lists;  notice.    The  assessors  of  p^^j^^^^ 

the  town  of  New  Haven  shall  give  the  notice  required  by  section  1907,  ch.  74.  $k 
2307  of  the  general  statutes  and  amendments  thereof  on  or  before  j^  ^^^^  u&rch 
the  twentieth  day  of  September  next  following  the  making  of      I1 1908. 
any  addition  to  the  list  of  any  person. 

§  2308.    Assessors  may  take  lists  and  abstract  of  pre-      ^ 

ViOUS  year.     The  assessors,  while  in  session  to  perfect  the  lists  Bev.  isas,  aasis. 
and  make  the  abstracts  thereof,  may  take  from  the  town  clerk's 
office  the  lists  and  abstract  of  the  town  for  the  previous  year. 


18 


CONNECTICUT   TAX   LAWS. 


EXEMPTIONS. 


19 


39 


37  §  2309.    Assessment  of  property  of  nonresidents.    The 

Rev.  WS3814.  taxable  property  of  nonresidents  shall  be  arranged  in  separate 
assessment  lists  and  valued  by  the  assessors  from  the  best  informa- 
tion to  be  obtained. 

I  2309.     This  section  is  merely  directory.     30  C.  402.     Personal  property  of 
nonresidents  as  a  general  rule  not  taxable.     47  C.  484. 

38  §  2326.    Property  in  another  state,  and  taxed  there, 

Reilsss^sso  exempt  here.  The  list  of  any  person  need  not  include  any  prop- 
erty  situated  in  another  state,  when  it  can  be  made  satisfactorily 
to  appear  to  the  assessors  that  the  same  is  fully  assessed  and  taxed 
in  such  state,  to  the  same  extent  as  other  like  property  owned  bj 
its  citizens;  but  the  provisions  of  this  section  shall  not  apply 
to  moneys  loaned  by  residents  of  this  state  to  any  party  out  of 
this  state,  as  money  at  interest;  nor  to  bonds  issued  by,  or  loans 
made  to,  any  railroad  company  located  out  of  this  state,  when 
such  bonds  are  owned,  and  loans  made,  by  residents  of  this  state. 

§  2326.  Stock  of  foreign  corporations  presumed  to  be  taxed  where  located. 
61  C.  212. 

§  2327.      Rule   of   valuation.      The  present  true  and   just 
value  of  any  estate  shall  be  deemed  by  all  assessors  and  boards 
ReT.i^;§383i.  of  relief  to  be  the  fair,  market  value  thereof,  and  not  its  value  at 
a  forced  or  auction  sale. 

§  2327.  Where  the  assessors  adopt  rule  of  valuation  conflicting  with  statute, 
remedy  is  by  appeal  to  board  of  relief.  43  C.  309.  If  assessors  adopt  rule  of 
valuation,  assessment  may  be  reduced  on  appeal  to  conform  to  such  rule.  63 
C.  18,  322.  No  distinction  in  law  between  assessed  and  actual  value  of  real 
estate.     72  C.  372. 

40  §  2310.    Perfected  lists  and  abstract  for  public  inspec- 

Rei^ksfpsis.  tion.  When  the  lists  of  any  town  shall  have  been  so  received  or 
1889, ch.' 140.  'made  by  the  assessors,  they  shall  equalize  the  same,  if  necessary, 
and  make  any  assessment  omitted  by  mistake  or  required  by  law. 
Said  assessors  may  increase  or  decrease  the  valuation  of  property 
as  named  in  any  of  said  lists  or  in  the  last  preceding  grand  list, 
but  in  each  case  of  any  increase  of  valuation  above  the  valuation 
of  such  property  in  the  last  preceding  grand  list  they  shall  give 
written  notice,  in  person  or  by  mail,  of  such  increase,  to  the  party 
whose  list  or  valuation  is  so  changed.  When  said  lists  are  so 
completed,  said  assessors  shall  arrange  said  lists  in  alphabetical 
order,  and  lodge  the  same,  except  the  lists  of  towns  having  more 
than  ten  thousand  inhabitants,  in  the  town  clerk's  office,  on  or 
before  the  fifteenth  day  of  January,  for  public  inspection;  and 
they  shall  lodge  the  lists  of  towns  having  more  than  ten  thousand 
inhabitants,  except  as  otherwise  specially  provided  by  law,  in  the 
town  clerk's  or  assessors'  office,  on  or  before  the  thirty-first  day 
of  Januar}',  for  public  inspection.     The  assessors  of  ever}'  town 


1898,  ch.  148. 
1895,  ch.  169. 

1899,  ch.  89. 
1901,  ch.  24. 
1908,  ch.  155. 
1906,  ch.  141. 


41 


shall  make  an  abstract  of  said  lists,  including  the  ten  per  centum 
added  thereto,  and,  except  as  otherwise  specially  provided  by  law, 
shall  lodge  said  abstract  in  the  town  clerk's  office,  on  or  before 
the  thirty-first  day  of  January,  for  public  inspection. 

5  2310.  The  law  must  be  strictly  complied  with.  7  C.  550;  67  C.  528. 
Bverv  article  on  an  assessment  list  must  appear  to  be  legally  taxable.  10  C 
127  '14  C  72  ;  see  30  C.  394  ;  39  C.  176  ;  43  C.  309  ;  44  C.  477.  Omissions  and 
mistakes  can  be  taken  advantage  of  only  by  those  in  whose  lists  they  occur.  15 
P  447 .  ^ee  65  C  456.  Agency  of  a  majority  of  board  of  assessors  necessary 
To  a  valid  Assessment.  18  C.  189.  Assessors  liable  for  altering  assessment  list 
after  lodgment  with  town  clerk.  28  C.  201.  Assessment  list  is  not  a  record. 
J,        30  C.  395. 

I        New  Haven  lists  and  abstracts  where  lodged.    The  as-  ^^^^.^^^^ 

sessors  of  the  town  of  New  Haven  shall,  on  or  before  the  thirtieth  1907,  ch.  74,  §4. 

day  of  September,  lodge  the  lists  in  the  town  clerk's  or  assessors' 

office,  and  make  and  lodge  the  abstracts  in  the  town  clerk's  office, 

in  the  manner  prescribed  by  section  2310  of  the  general  statutes  ^^  *f*5J,|*«^ 

and  amendments  thereof. 

§  2311.    Assessors  to  swear  to  abstract.    Every  as-      42 

sessor,  before  lodging  such   abstract  with  the  town  clerk,   shall  Rey.  i^^;  lasic 
take  and  subscribe  the  oath  provided  by  law,  which  shall  be  cer- 
tified by  the  magistrate  administering  the   same,   and   indorsed 
upon  or  attached  to  said  abstract. 

§  2312.    Tax  lists  of  cities  and  boroughs  to  be  filed      ^ 

with  clerks.     The  assessors  of  cities  and  boroughs  shall,  at  the  Rev.  1888,*  §3817 
expiration  of  their  term  of  office,  deposit  with  the  clerks  of  their 
respective  communities  all  tax  lists  filed  with  or  made  out  by 
them,  to  be  by  such  clerks  kept  on  file. 


§§  2313,  2314  will  be  found  on  p.  35. 


44 


Glastonbury  and  South  Windsor  assessors;  special  ex-p^^.^^^^ 
amination  and  valuation  of  property.    The  assessors  of  the  1^5, Wp 

town  of  Glastonbury  and  of  the  town  of  South  Windsor  shall,  in  ^^'  **"•  ^^'  *^' 
their  respective  towns,  act  together  in  the  performance  of  their 
duties,  and  at  least  once  in  five  years  they  shall,  in  each  of  said 
towns,  make  a  special  examination  of  the  property  in  different 
pad'ts  of  the  town  and  value  the  same  for  assessment. 


Exemptions. 

§  2315.    Property  exempt  from  taxation.    The  following 

property  shall  be  exempt  from  taxation:  All  property  belonging 
to  the  United  States  or  this  state;  buildings,  with  their  appurten- 
ances, belonging  to  any  county,  town,  city,  or  borough;  buildings 
or  portions  of  buildings  exclusively  occupied  as  colleges,  academies, 
churches,  public  schoolhouses,  or  infirmaries;  parsonages  of  any 
ecclesiastical  societv  to  the  value  of  five  thousand  dollars,  while 


45 

1851,  1859,  1866, 
1859,  1867,  1809, 
1871,  1872,  1873, 
1874,  1875,  1878, 
1879,  1880.  1881, 
1882,  1883,  1885, 

1886 
Rev.  1888,' S8142, 

3890. 
1889,  ch.  31. 
1889,  ch.  837. 


20 


1885,  ch.  327. 
1897,  ch.  125. 
1899,  ch.  9. 
1899,  ch.  188. 
1903,  ch.  91. 

Pablic  property 


Beal  estate  de- 
voted to  chari- 
table nses. 


Cetemeries. 


Property  of 
pensioners. 


Of  blind  per- 
sone. 


Of  soldiers,  sail 
ors,  and  ma- 
rines, their 

wives,  and  par- 
ents. 


Clothing  and 
fumitnre. 


Farm  tools  and 
produce. 


Foel  and  pro- 
visions. 

Swine,  poultry, 
and  sheep. 


CONNECTICUT   TAX   lAWS. 

used  solely  as  such;  buildings  belonging  to  and  used  exclusively 
for  scientific,  literary,  benevolent,  or  ecclesiastical  societies,  not 
including  any  real  estate  conveyed  by  any  ecclesiastical  society 
.or  public  or  charitable  institution  without  reserving  an  annual 
income  or  rent  or  by  a  conveyance  intended  to  be  a  perpetual 
alienation,  and  not  including  any  real  estate  of  any  educational, 
benevolent,   or  ecclesiastical  corporation   or  association,   whether 
held  in  the  name  of  such  corporation  or  association  or  by  any 
person  or  persons  in  trust  for  such  corporation  or  association, 
which  is  leased  or  used  for  other  purposes  than  the  specific  pur- 
poses  of   such   corporation   or   association,   nor  including  lands 
granted  and  given  for  the  maintenance  of  the  ministry  of  the 
gospel  while  leased;  all  lands  used  exclusively  for  cemetery  pur- 
poses; the  property  to  the  amount  of  three  thousand  dollars  of 
any  pensioned  soldier,  sailor,  or  marine  of  the  United  States,  who, 
while  in  service,  lost  a  leg  or  arm,  or  suffered  disabilities  which 
by  the  rules  of  the  United  States  pension  office  are  considered 
equivalent  to  such  loss;  the  property  to  the  amount  of  three  thou- 
sand dollars  of  any  person  who,  by  reason  of  blindness,  is  unable 
by  his  labor  to  support  himself  and  family;  the  property  to  the 
amount  of  one  thousand  dollars  of  every  resident  in  this  state 
who  has  served  in  the  army,  navy,  marine  corps,  or  revenue  marine 
service  of  the  United  States  in  time  of  war,  and  received  an 
honorable  discharge  therefrom;  or  lacking  such  amount  of  prop- 
erty in  his  own  name,  so  much  of  the  property  of  the  wife  of  any 
such  person  as  shall  be  necessary  to  equal  said  amount;  and  prop- 
erty to  the  amount  of  one  thousand  dollars  of  the  widow,  resident 
in  this  state,  or,  if  there  be  no  such  widow,  of  the  widowed 
mother,  resident  in  this  state,  of  every  person  who  has  so  served 
and  has  died  either  during  his  term  of  service  or  after  receiving 
honorable  discharge  from  said  service;  and  property  to  the  amount 
of  one  thousand  dollars  of  pensioned  widows,  fathers,  and  mothers, 
resident  in  this  state,  of  soldiers,  sailors,  and  marines  who  served 
in  the  army,  navy,  or  marine  corps,  or  revenue  marine  service 
of  the  United  States;  wearing  apparel  of  every  person  and  family, 
not  including  watches  and  jewelr}^  of  any  kind  exceeding  twenty- 
five  dollars  in  value;  household  furniture,  used  by  and  belonging 
to  any  one  family,  to  the  value  of  five  hundred  dollars;  farming 
tools,  actually  and  exclusively  used  in  the  business  of  farming 
upon  any  one  farm,  not  exceeding  in  value  two  hundred  dollars; 
the  produce  of  a  farm,  while  owned  and  held  by  the  producer, 
actually  grown,  growing,  or  produced  during  the  season  next  pre- 
ceding the  tinie  of  listing,  including  colts,  calves,  and  lambs; 
fuel  and  provisions  for  the  use  of  any  one  family;  swine  to  the 
value  of  fifty  dollars;  po\tltry  tb  tlie  value  of  twenty-five  dollars; 


EXEMPTIONS. 


21 


Mechanics^ 
tools. 


Horses. 


Fishing  appa> 
ratns. 


sheep  and  Angora  goats  owned  and  kept  in  this  state  to  the  value 
of  one  hundred  dollars;  cash  not  exceeding  one  hundred  dollars;       cash, 
private  libraries  and  books,,  not  exceeding  two  hundred  dollars     Libraries, 
in  value,  and  all  public  libraries;  all  musical  instruments,  not  ex- Musical  instru- 
ceeding  in  value  twenty-five  dollars;  all  musical  instruments  used      ™^**" 
exclusively  by  churches;  all  fire  engines,  and  other  implements,  Fire  engines, 
used  for  the  extinguishment  of  fires,  with  the  buildings  used  ex- 
clusively for  the  safe-keeping  thereof;  the  tools  of  a  mechanic, 
actually  used  by  himself  in  his  trade,  to  the  value  of  two  hundred 
dollars;  any  horse  used  on  parade  in  the  performance  of  military 
service  by  the  owner,  his  son,  ward,  or  apprentice;  all  fishing  ap- 
paratus, actually  used  by  any  one  person  or  company,  to  the  value 
of  two  hundred  dollars;  the  stock  or  property  of  every  incorporated 
agricultural   society;   the   stock   or   securities  issued   by  any  ec-erty  of%S3l 
clesiastical  society,  to  raise  funds  for  the  erection,  alteration,  or  siasticSi  IScie- 
repair  of  any  church  edifice,  but  only  to  the  amount  of  the  actual        ^***' 
cost  of  such  erection,  alteration,  or  repair;  all  property  of  any 
hospital  society  which  is  supported  wholly  or  in  part  by  state 
appropriations;  all  moneys  or  funds  received  and  accumulated  by 
grand  army  posts  in  the  state  of  Connecticut,  from  donations,  be-  or  Grand  Annj 
quests,   and  collections  for  charitable  purposes,   or  which  may       ^'^^^' 
hereafter  be  received  by  grand  army  posts  for  charitable  purposes; 
bonds  of  the  state  of  Connecticut  issued  pursuant  to  any  act  which   state  bonds, 
provides  for  their  exemption  from  taxation;  bonds  in  the  hands 
of  the  holders  thereof,  issued  by  any  town  or  city  in  aid  of  the 
construction  of  the  railroads  of  the  Connecticut  Western  Eailroad 
Company,  the  New  Haven,  Middletown  &  Willimantic  Railroad 
Company,  the  Shepaug  Valley  Railroad  Company,  the  Connecticut 
Valley  Railroad  Company,  the  Connecticut  Central  Railroad  Com- 
pany, or  either  of  them,  to  provide  or  raise  money  to  pay  for 
stock  subscribed  for  by  it  in  any  of  said  companies;  but  such 
bonds  or  stock,  when  their  avails  shall  have  been  expended  in  the 
construction  of  any  of  said  railroads,  shall  be  assessed  and  taxed 
in  the  msnner  provided  in  section  2424.    When  any  town  or  city  certain  munici- 
in  this  state  has  issued  or  shall  issue  new  bonds  under  or  by  virtiie    ^^  ^°"^^' 
of  any  statute,  public  or  private,  for  the  purpose  of  redeeming  or 
providing  a  fund  to  redeem  its  bonds  originally  issued  in  aid  of 
the  construction  of  any  railroad,  and  which  by  the  statiites  of  this 
state  were  exempt  from  taxation,  or  for  redeeming  or  providing  a 
fund  to  redeem  any  reissue  of  the  same,  such  new  bonds,  and  the 
[amount  invested  therein,  shall  be  exempt  from  taxation  in  the 


Property  of 
hospitals. 


46 

1871,  1872,  1879, 
1880,  1884,  1885, 

1886,  1887. 
Rev.  1888,  §3821. 

1889,  ch.  71. 

1889,  ch.  138. 

1893,  ch.  109. 

1896,  ch.  200. 


22  CONNECTICUT   TAX    LAWS. 

hands  of  the  holders  thereof  in  the  same  manner  and  to  the  same 
extent  as  the  original  bonds,  and  the  amount  invested  therein,  and 
no  direct,  indirect,  or  franchise  tax  shall  be  assessed  thereon. 

§  2315.  Buildings  taxable  against  lessee  though  land  exempt.  10  C.  490; 
51  C.  259.  Lands  given  for  use  of  the  ministry  taxable  against  lessee  for  999 
years  where  lease  stipulated  he  should  pay  the  taxes  assessed.  14  C.  228.  Such 
lauds  taxable  in  case  of  sale.  30  C.  160.  Grant  to  ecclesiastical  society  expressly 
without  condition  Is  not  within  statute  as  a  grant  for  religious  or  charitable 
purposes.  21  C.  481.  Act  of  1859  not  unconstitutional  as  to  lands  previously 
given  to  charitable  uses.  31  C.  407.  Lease  for  999  years  for  all  practical 
purposes  a  fee.  31  C.  407.  Statute  of  1702  exempting  lands  given  for  the 
ministry  for  public  or  charitable  uses  not  a  contract;  but,  if  otherwise,  a  lease 
for  999  years  without  reserving  rent  is  a  violation  of  the  contract.  36  C.  116. 
Property  conveyed  to  such  uses  prior  to  1821  left  under  act  of  1702.  38  C.  274. 
Tax  illegally  assessed  in  part,  illegal  in  toto.  38  C.  274.  Reservoir  held  by 
municipality  for  public  use  and  necessary  land  for  same  exempt.  44  C.  361 ; 
see  later  statute.  Building  earning  money  applicable  to  secular  uses  not  exempt 
as  a  church.  54  C.  153.  Land  of  camp  meeting  association  conveyed  by  lease 
forfeitable  may  be  taxed  against  lessee.  54  C.  153.  Property  of  ecclesiastical 
society  must  be  exclusively  used  for  its  purposes  to  be  exempt.  61  C.  228 ;  66  C. 
368  476  Word  "  used  "  applied  to  corpus  of  real  estate.  66  C.  482.  Dormitories 
and'  dining  halls  of  Yale  university  not  taxable.  71  C.  316.  Hay  produced  on 
shares  during  season  next  preceding  time  of  listing  not  taxable.     79  C.  295. 

§  2316.    Exemption  of  soldiers  and  blind  persons,  where 

made.  The  exemptions  given  in  §  2315  to  soldiers,  sailors,  and 
marines,  and  their  wives,  widows,  fathers,  and  mothers,  and  to 
blind  persons,  shall  first  be  made  in  the  town  in  which  the  person 
entitled  thereto  resides,  and  any  person  asking  such  exemption  in 
any  other  town  shall  make  oath  before,  or  forward  his  or  her 
affidavit  to.  the  assessors  of  snch  town,  deposing  that  such  exemp- 
tions, if  allowed,  will  not,  together  with  any  other  exemptions 
which  may  have  been  granted  under  §  2315,  exceed  the  amount  of 
exemption  thereby  allowed  to  such  person.  The  assessors  of  each 
town  shall  annually  make  a  certified  list  of  all  persons  resident  in 
such  town,  who  are  found  to  be  entitled  to  exemption  under  the 
provisions  of  §  2315,  which  list  shall  be  filed  in  the  town  clerk's 
office,  and  shall  be  prima  facie  evidence  that  such  persons  are 
entitled  to  such  exemption  so  long  as  they  reside  in  said  town; 
but  such  assessors  may  at  any  time  require  any  such  person  to 
appear  before  them  for  the  purpose  of  furnishing  additional  evi- 
dence. 

47  §  2317.    Exemption  of  college  property.    The  funds  and 

1872, 1882.  estate  which  have  been  or  may  be  granted,  provided  by  the  state,  or 
1895,  ch.  336.  '  given  by  any  person  or  persons  to  the  president  and  fellows  of  Yale 
universit}',  the  board  of  trustees  of  the  Sheffield  scientific  school. 
Trinity  college,  or  Wesle3^an  university,^  and  by  them  respectively 
invested  and  held  for  the  use  of  such  institutions,  shall,  with  the 
income  thereof,  remain  exempt  from  taxation;  provided,  however, 
that  neither  of  said  corporations  shall  ever  hold  in  this  state  real 
estate  free  from  taxation,  affording  an  annual  income  of  more 
than  six  thousand  dollars. 

§  2317.  Word  "  use  "  here  means  Income.  59  C.  166 ;  66  C.  482.  Vacant 
lots,  houses,  and  factories  of  these  institutions  exempt,  unless  within  the  proviso. 
71   C.  316. 


23 
48 

1887 
1888,  §3823. 


ABseesors  to 

make  and  file 

lists. 


^ 


EXEMPTIONS. 

§  2318.  Exemption  of  property  of  churches  and  so- 
cieties. Any  church  or  ecclesiastical  society  in  this  state  mayRe\ 
have  and  hold  exempt  from  taxation  personal  property  consisting 
of  bonds,  mortgages,  or  funds  invested,  to  an  amount  not  exceed- 
ing in  value  the  sum  of  ten  thousand  dollars;  provided  that  such 
personal  property  shall  be  held  solely  for  the  uses  of  such  society, 
and  the  revenue  derived  therefrom  shall  be  used  exclusively  for  the 
maintenance  of  public  worship  and  the  ordinary  expenses  incident 
thereto;  and  provided  that  such  society  shall  not  have  and  hold 
property  exceeding  in  value  twenty  thousand  dollars  in  personal 
or  real  estate  which  is  exempt  from  taxation,  otherwise  than  by 
virtue  of  the  provisions  of  this  section. 

§  2318.     Real  estate  not  exempt  under  this  section.     66  C.  368,  476. 


§2319.    Exemption  of  money  loaned  on  mortgage  in      4=9 

certain  cases.     Money  loaned  on  interest,  with  an  agreement  ^ev.  i^^tsss^. 

that  the  borrower  shall  pay  the  taxes  thereon,  and  secured  by  a 

mortgage  of  real  estate  in  this  state,  shall,  to  an  amount  equal  to 

the  assessed  value  of  the  mortgaged  land  in  the  assessment  list  of 

the  town  where  it  is  situated,  be  exempt  from  taxation;  but  the 

excess  of  any  such  loan  over  such  valuation  shall  be  assessed  and 

taxed  in  the  town  where  the  lender  resides,  in  the  same  manner 

as  other  money  on  interest.     ^N'othing  herein  shall  exempt  any 

savings  bank  from  the  payment  of  its  direct  tax  to  the  state. 

§  2320.    Exemption  of  tree  plantations.    When  any  per-       50 

son  shall  plant  land  not  theretofore  woodland,  the  actual  value  of  Rgv^isss^^s 
which  at  the  time  of  planting  shall  not  exceed  twenty-five  dollars 
per  acre,  to  timber  trees  of  any  of  the  following  kinds,  to  wit: 
chestnut,  hickory,  ash,  white  oak,  sugar  maple,  European  larch, 
white  pine,  black  walnut,  tulip,  or  spruce,  not  less  in  number 
than  twelve  hundred  to  the  acre,  and  such  plantation  of  trees 
shall  have  grown  to  an  average  height  of  six  feet,  the  owner  of 
such  plantation  may  appear  before  the  board  of  relief  of  the  town 
in  which  such  plantation  is  located,  and,  on  proving  a  compliance 
with  the  conditions  herein,  such  plantation  of  trees  shall  be  exempt 
from  taxation  of  any  kind  for  a  period  of  twenty  years  next  there- 
after. 

§  2321.    Exemption  of  land  taken  by  municipality  for      si 

water  supply.    Land  owned  or  taken  by  any  municipal  corpora- Rev.  i^^  §38-^6 
tion  for  the  purpose  of  creating  or  furnishing  a  supply  of  water  for 
its  use  or  benefit  shall  be  exempt  from  taxation,  when  the  inhabit- 
ants of  the  town  in  which  said  land  is  situated  have  the  right  to 


24 


CONNECTICUT  TAX  LAWS. 


PROPEETY    MABLB    TO    TAXATION. 


25 


52 

1899,  ch.  87. 


the  use  of  and  do  actually  use  such  water  supply  upon  the  same 
terms  and  conditions  as  the  inhabitants  of  such  municipal  corpora- 
tion; but  otherwise  said  land  shall  be  liable  to  taxation,  and  shall 
be  set  in  the  list  in  the  town  in  which  such  land  is  situated,  to 
the  corporation  owning  or  controlling  such  water  supply,  at  a 
valuation  which  would  be  fair  for  said  land,  if  used  for  agri- 
cultural purposes. 

S  2321.     For  the  law  prior  to  this  enactment,  see  44  C.  361. 

§  4102.  United  States;  ceding  jurisdiction  to.  Exemp- 
tion. The  consent  of  the  state  of  Connecticut  is  hereby  given,  in 
accordance  with  the  seventeenth  clause,  eighth  section,  of  the  first 
article  of  the  constitution  of  the  United  States,  to  the  acquisition 
by  the  United  States,  by  purchase,  condemnation,  or  otherwise, 
of  any  land  in  this  state  required  for  customhouses,  courthouses, 
post-offices,  arsenals,  or  other  public  buildings  whatever,  or  for 
any  other  purposes  of  the  government.  Exclusive  jurisdiction  in 
and  over  any  land  so  acquired  by  the  United  States  is  hereby  ceded 
to  the  United  States  for  all  purposes  except  the  service  of  all  civil 
and  criminal  process  of  the  courts  of  this  state;  but  the  juris- 
diction so  ceded  shall  continue  no  longer  than  the  United  States 
shall  own  such  land.  The  jurisdiction  ceded  shall  not  vest  until 
the  United  States  shall  have  acquired  the  title  to  such  lands  by 
purchase,  condemnation,  or  otherwise;  and  so  long  as  such  lands 
shall  remain  the  property  of  the  United  States  when  acquired  as 
aforesaid,  and  no  longer,  the  same  shall  be  and  continue  exempt 
and  exonerated  from  all  state,  county,  and  municipal  taxation, 
assessment,  or  other  charges. 


54 

Poblic  Acts, 
1907,  ch.  947. 


the  whole  stock,  property,  and  franchise  shall  be  set  in  the  list  of 
the  town  where  such  quarry,  mine,  or  ore  bed  is.  All  real  estate 
shall  be  set  in  the  list  of  the  town  where  it  is  situated. 

§  2322.  Machinery  in  mill  taxable  as  part  thereof  though  owners  non- 
residents. 30  C.  18.  Grievance  merely  that  property  is  valued  higher  than  other 
like  property  no  ground  for  relief.  63  C.  18,  79.  Water  power  taxable  here 
though  transmitted  for  use  to  adjoining  state.  73  C.  294.  Land  leased  for  min- 
ing should  be  taxed  in  the  name  of  the  lessor.  75  C.  592.  Bridge  structure, 
including  abutments  and  other  immovable  parts,  not  taxable  as  "  real  estate." 
77  C.  317.  Underground  mains  and  pipes  of  a  water  company  are  taxable  as 
personal  property  in  the  town  where  its  principal  place  of  business  is  located. 
79  C.  71. 

Sewage  disposal;  taxation  of  property  used  for.    The 

valuation  of  land  used  and  occupied  by  any  municipality  for  the 
purpose  of  sewage  disposal,  which  land  is  located  in  any  other 
town  than  that  in  which  such  municipality  is  situated,  shall  be 
made  and  set  in  the  list  for  the  town  in  which  such  land  is  located 
at  what  would  be  its  fair  valuation  for  agricultural  purposes. 


§  2300.    Grantee  failing  to  record  deed,  grantor  taxed.      56 

Damages.  When,  in  consequence  of  the  neglect  or  refusal  of  Rev. /^jssoe. 
the  purchaser  of  any  real  estate,  or  any  interest  therein,  to  place 
on  the  land  records  of  the  town  in  which  such  real  estate  is  situated 
the  deed,  or  other  instrument  of  conveyance,  by  which  such  estate 
or  interest  therein  has  been  conveyed  to  him,  and  under  which  he 
holds  the  same,  such  real  estate  or  interest  therein  is  set  for  tax- 
ation in  the  list  of  such  purchaser's  grantor,  and  any  lawful  tax 
is  assessed  thereon  against  such  grantor,  a  right  of  action  shall 
thereupon  accrue  to  such  grantor  to  recover  from  such  purchaser 
as  damages  a  sum  double  the  amount  of  such  tax. 


Property  Liable  to  Taxation. 
Real  Estate. 

53  §  2322.   Real  estate  liable  to  taxation,   au  property,  not 

1851, 1860, 1866.  exempted,  shall  be  liable  to  taxation  as  follows :  Dwelling  houses, 
with  the  buildings  and  lots  not  exceeding  two  acres  appurtenant 
thereto,  mills,  stores,  distilleries,  buildings  used  for  manufactur- 
ing purposes,  fisheries,  and  property  in  fish  poimds  designated  and 
^  set  out  according  to  law,  shall  be  set  in  the  list  at  their  present 
true  and  actual  valuation.  Lands  and  separate  lots,  except  house 
lots,  shall  be  set  in  the  list  at  their  average  present  and  actual 
valuation  by  the  acre.  Quarries,  mines,  and  ore  beds,  whether 
owned  in  fee  or  leased,  shall  be  set  in  the  list  separately,  at  their 
present  true  and  actual  valuation,  and,  if  owned  by  a  corporation, 


§  2301.    Real  estate,  how  made  liable  for  payment  of      56 

judgment.  Such  real  estate  shall  stand  charged  with  and  remain  ^^  /^"kssot 
liable  for  the  payment  of  any  judgment  recovered  under  the  pro- 
visions of  §  2300  for  any  tax  laid  upon  it  until  such  judgment  be 
satisfied;  provided  said  grantor  shall  have  lodged  for  record  with 
the  town  clerk  of  the  town  in  which  said  real  estate  is  situated 
a  certificate  in  writing,  subscribed  and  sworn  to  by  said  grantor, 
describing  said  real  estate,  and  giving  notice  of  the  conveyance 
of  it  by  him,  the  character  of  the  instrument  of  conveyance,  the 
name  of  the  grantee  therein,  the  date  on  or  about  which  such  con- 
veyance was  made,  and  that  said  real  estate  stands  subject  to 
a  lien  to  secure  all  judgments  recovered  or  to  be  recovered  under 
the  provisions  of  said  section;  which  certificate  shall  be  recorded 
by  said  town  clerk  on  the  land  records  of  said  town. 


-26 


CONNECTICUT  TAX   LAWS. 


PROPERTY    LIABLE    TO    TAXATION. 


27 


M 

»   •  ■ 

r 

I/.     . 


Personal  Property. 

67  §  2323.    Personal  property  liable  to  taxation,   ah  notes, 

1851,  1^.  1866,  bonds,  and  stocks,  not  issued  by  the  United  States,  moneys,  credits, 
Re^888,  §^.  choses  in  action,  vessels,  except  registered  and  enrolled  sailing 
vessels,  barges  engaged  in  trade  between  this  and  other  states, 
and  registered  vessels  which  are  actually  engaged  in  foreign  com- 
merce, goods,  chattels,  effects,  or  any  interest  therein,  belonging 
to  any  resident  in  this  state,  shall  be  set  in  his  list  in  the  town 
where  he  resides  at  their  then  actual  valuation,  except  when  other- 
wise provided;  but  money  secured  by  mortgage  upon  real  estate 
in  this  state,  when  there  is  no  agreement  that  the  borrower  shall 
pay  the  tax,  shall  be  set  in  the  list  and  taxed  only  in  the  town 
where  said  real  estate  is  situated.  The  provisions  of  this  section 
shall  not  include  money  or  property  actually  invested  in  mer- 
chandise or  manufacturing  carried  on  out  of  this  state. 

§  2323     Under  former  law  Connecticut  railroad  bonds  were  taxable  as  prop- 
erty of  the  holders.     33  C.  187 ;  but  are  now  exempt.     40  C.  496.     Mortgage  note 
,  without  interest  added  by  board  of  relief  to  creditor's  list.     39  C.  176.     Damages 

for  land  taken,  assessed  before  the  first  day  of  October  but  not  paid  till  after  that 
day,  not  assessable.  41  C.  206.  Bonds  secured  by  mortgage  on  real  estate  in 
another  state  taxable.  42  C.  426.  Nonresident's  personal  property  not  taxable  as 
a  general  rule ;  otherwise  if  given  in  by  him.  47  C.  477.  A  chattel  interest  in 
land  leased  for  mining  not  taxable;  the  land  should  be  taxed  In  name  of  lessor. 
75  C.  592. 

58  §  2324.     Assessment  of  certain   classes   of  vessels. 

1887.  Eegistered  and  enrolled  sailing  vessels,  barges  engaged  in  trade 
i&,ch!i^*  between  this  and  other  states,  and  registered  vessels  which  are 
actually  engaged  in  foreign  commerce,  shall  be  assessed  at  a 
valuation  equal  to  their  net  earnings  during  the  year  ending  on  the 
first  day  of  the  preceding  July,  and  any  interest  in  such  vessel  shall 
be  assessed  at  such  proportion  of  said  value  as  said  interest  bears 
to  the  whole  vessel,  and  the  managing  owner,  or,  in  case  he  is 
not  a  resident  of  this  state,  the  owner,  shall  exhibit  to  the  assessors 
a  statement  of  the  net  earnings,  and,  if  required,  of  the  earnings 
and  expenses  of  said  vessel  during  said  year,  and  answer  any 
proper  questions  touching  the  same  which  may  be  put  to  him. 
In  computing  the  net  earnings  of  a  vessel  no  sum  shall  be  de- 
ducted from  the  earnings  for  insurance.  All  vessels  propelled  by 
steam,  except  those  actually  engaged  in  foreign  commerce,  all 
unrigged  vessels,  except  barges  engaged  in  trade  between  this  and 
other  states,  and  all  pleasure  yachts,  shall  be  assessed  under  §  2323, 
and  the  provisions  of  this  section  shall  not  apply  to  them. 

59  §  2325.    Payment  to  state  treasurer  of  tax  on  choses 

1889,  ch.  348,  §9.  jp  action.    Any  pcrsou  may  take  or  send  to  the  office  of  the  treas- 

1897,  ch.  216. '  urer  of  this  state  any  bond,  note,  or  other  chose  in  action,  or  a 

i9(yr,  chs.ieo.*   description  of  the  same,  and  may  pay  to  the  state  a  tax  of  two 

**'  per  centum  on  the  face  amount  thereof  for  five  years  or,  at  the 


option  of  such  person,  for  a  greater  or  less  number  of  years  at 
the  same  rate,  under  such  regulations  as  the  treasurer  may  pre- 
scribe, and  the  treasurer  shall  thereupon  make  an  indorsement 
upon  said  bond,  note,  or  other  chose  in  action,  or  shall  give  a  re- 
ceipt for  the  tax  thereon,  describing  said  bond,  note,  or  other  chose 
in  action,  certifying  that  the  same  is  exempt  from  all  taxation  for 
the  period  of  five  years,  or  for  such  longer  or  shorter  period  for 
which  a  proportionate  tax  has  been  paid,  which  indorsement  or 
receipt  shall  be  duly  dated  and  signed  in  the  name  of  the  treasurer 
and  with  the  seal  of  the  treasurer  affixed.  Said  treasurer  shall 
keep  a  record  of  such  indorsements  and  receipts  with  a  descrip- 
tion of  such  bonds,  notes,  or  other  choses  in  action,  together  with 
the  name  and  address  of  the  party  presenting  the  same  and  date 
of  registration ;  and  said  treasurer  shall,  annually,  on  or  before  the 
tenth  day  of  November,  mail  to  the  town  clerk  of  each  town  a 
general  description  of  all  such  bonds,  notes,  or  other  choses  in 
action  so  registered  before  the  first  day  of  the  October  last  pre- 
ceding by  persons  residing  in  such  town,  the  date  and  period  of 
such  registration,  and  the  names  of  the  persons  by  whom  the  same 
were  registered;  and  all  bonds,  notes,  or  other  choses  in  action  so 
indorsed,  or  described  in  such  a  receipt,  shall  be  exempt  from  all 
taxation  in  the  state  during  the  period  for  which  said  tax  is  so 
paid. 

§§  2326,  2327  will  be  found  on  p.  18. 

Property  of  Corporations. 

§  2328.  How  assessed.  The  whole  property  in  this  state  60 
of  every  corporation  organized  under  the  law  of  this  state,  whose  jj^^  j^-jjg^ 
stock  is  not  liable  to  taxation,  and  which  is  not  required  to  pay  a 
direct  tax  to  this  state  in  lieu  of  other  taxes,  and  whose  property 
is  not  expressly  exempt  from  taxation,  and  the  whole  property  in 
this  state  of  every  corporation  organized  under  the  law  of  any  other 
state  or  country,  shall  be  set  in  its  list  and  liable  to  taxation  in 
the  same  manner  as  the  property  of  individuals. 

§  2388.  Formerly  bank  stock  owned  by  corporation  was  not  taxable.  3  C. 
15.  Bank  stock  owned  by  savings  bank  held  taxable  where  latter  is  located.  20 
C.  111.  Deposits  in  savings  banks  are  not  stock.  20  C.  111.  The  capital  stock 
of  a  bank  embraces  all  its  property.  31  C.  106.  What  exempt  as  necessary  to 
corporation's  "  appropriate  business."  35  C.  7 ;  40  C.  498.  Under  former  statute 
real  estate  of  national  banking  association,  used  in  its  appropriate  business,  not 
to  be  listed.  74  C.  450-452.  Bridge  structure  is  not  taxable  as  "  real  estate." 
77  C.  315,  317.  Underground  pipes  of  a  water  company  are  taxable  as  personal 
property  in  the  town  where  company  is  located   and   does  business.      79   C.    71. 

§  2329.    Corporate  property,  where  listed.    Stockholders      ei 

exempt.    The  real  estate  of  any  corporation  mentioned  in  section  RgJ^^^f^ 
2328  shall  be  set  in  the  list  of  the  town  in  which  such  real  estate  ^^^  ch!  is4. 
is  situated,  and  all  of  the  personal  estate  of  such  corporation  which 
is  permanently  located  or  stationed  in  any  town  shall  be  set  in  the 


'if 


'V 


CONNECTICni  TAX  LAWS. 

list  Of  the  town  in  which  said  property  is  located,  and  all  other 
personal  property  of  such  corporation  shall  be  set  in  the  list  of  the 
town  m  which  such  corporation  has  its  principal  place  of  busi- 
ness, or  exercises  its  corporate  powers;  and  when  it  shall  have  two 
or  more  establishments  for  transacting  its  business  in  different 
towns,  sch(K)l  distncts,  or  other  municipal  divisions,  it  shall  be 
assessed  and  taxed  for  every  such  establishment,  and  for  the  per- 
sonal property  attached  thereto,  or  connected  therewith,  and  not 
permanently  located  in  some  other  town,  in  the  town,  s;hool  dTs- 
tnet   or  other  municipal  division  having  the  power  of  taxation  in 
which  such  establishment  is;  and  the  stockholders  of  any  corp^r^" 
tion  the  whole  property  of  which  is  assessed  and  taxed  in  its  n^e 
shall  be  exempt  from  assessment  or  taxation  for  their  stock  therein! 

where  its  principal  pface  oHSsSss™  'Sel.  ^\E'S°7x.   """"''^  '"  «"=  '»»■> 

1W7  §  ^^^J?-    Taxation  of  dwelling  houses  of  railroad  rnm. 

"'•"^^-  TIl^^-    f'Z^-f^'  house  belonging  to  aVraflS  coni?any 
shall  be  se   m  the  list  and  taxed  in  the  town  where  said  dwefliS 

reXVLl  '  "°^?*l'^*«'^<i-g  the  fact  that  the  same  may  bf 
rented  to  or  occupied  by  an  employee  of  said  railroad  company 

W  VnT\  T^  ^"^  *^^  "^  ^°y  ^'"'h  dwelling  hous^o; 
houses  shal  be  deducted  from  the  sum  required  by  law  to  be  mid 
by  such  railroad  company  for  taxes  to  th7  state.  ^ 

«!tafp^^?il:   ^^ilta'"  corporations  to  report  and  pay  tax  to 

state.  The  secretary,  treasurer,  or  cashier,  of  every  bank  national 
banking  association,  trust,  insurance,  investment,  anrSe  com 
P^  whose  stock  is  not  exempt  from  taxation,  hall,  mnZul 
October,  on  or  before  the  fifteenth  day  thereof,  file  in  the  offiS 
of  the  tax  commissioner  of  this  state  a  statement  under  oath  sW 
mg  the  number  of  shares  of  its  capital  stock  and  the  mrrkei  tlu^ 
hereof  on  the  first  day  of  October,  the  name  and  residence  of  ^h 
stockholder,  and  the  number  of  shares  owned  by  each  on  said  W 
named  date;  and   on  or  before  the  last  day  of  the  following  Feb 

urer  of  this  state  a  tax  of  one  per  centum  on  the  market  value  of 
each  share  of  its  stock,  as  such  value  may  be  determined  under  the 
provisions  of  section  3333,  less  the  amount  of  taxes  paid  bysuth 
corporation  upon  its  real  estate  in  Connecticut  during  the  v^r 
ending  on  the  thirtieth  day  of  September  next  prio"  fhe^to  d[ 
of  which  real  estate  shall  be  assessed  and  taxed^n  the  town  or 
other  taxing  district  within  which  it  is  located. 

forL*^i  •.^t"t',;Tr''?b?'iS,i^rr^68'''c''  ill  ■'^f^^.T^'^i^  "»»  ■""  "able 
surplus  Of  company's  assets  over  ifawfitlef  wks"  toten^i^.  Vl'c^gof  ??»{,:  4^? 


«3 

1861,  leM.  1868, 
1869.  1878,  18T7, 

ISiS,  1880. 
Rev.l888.K3S36, 
3837,  3»16,  3916, 

3917. 
1889,    etas.     63, 

346 
1898,   ch«.    160, 

189 

1897,   chs!    153, 

205. 

1899,  ch.  178. 

1901,    clis.    106, 

165. 

1908,  cb.  204. 

1905,  ch.  64. 


For  penalrv 
•ee§2a82. 


PROPERTY    LIABLE    TO    TAXATION.  29 

(3)  that  taxable  real  estate  could  only  be  deducted  from  stockholders'  surplus 
on  strong  proof  of  identity  between  such  real  estate  and  such  surplus,  75  C.  280, 
74  C.  35,  77  C.  45;(4)that  assessors  should  not  list  national  banking  association's 
realty,  if  used  in  the  appropriate  business  of  the  association,  74  C.  451.  Structure 
of  bridge  company  is  taxed  by  exacting  a  payment  measured  by  the  market  value 
of  its  stock.  77  C,  314.  Underground  mains  of  water  company  are  taxable  as 
personal  property  in  town  where  its  principal  place  of  business  is  located. 
79  C.  70. 

§  2332.    Hearings  before  board  of  equalization.    During      64 

'  the  months  of  October,  November,  and  December,  in  each  year  the  ^•^^'  \^-  ^^• 
board  of  equalization  shall  hear  all  persons  interested  respecting 
the  correctness  of  said  statements,  may  require  other  and  further 
information  from  said  corporations,  and  shall  determine  the  market 
value  of  the  shares  of  the  capital  stock  of  each  of  said  corporations 
as  of  the  first  day  of  the  said  October.  A  written  notice  of  the 
taxable  value  of  its  shares  as  thus  fixed  and  determined  by  said 
board  shall  be  mailed  by  said  tax  commissioner,  postage  paid,  to 
each  of  said  corporations  on  or  before  the  thirty-first  day  of  De- 
cember in  each  year.  Every  secretary,  treasurer,  or  cashier,  who  Penalty 
shall  fail  to  comply  with  any  provision  of  §2331  or  of  this  section, 
shall  be  fined  not  more  than  one  thousand  dollars,  imprisoned  '^ 

not  more  than  two  years,  or  both. 


§  2333.    State  remits  to  taxing  districts.    Nonresident 

stock.  On  or  before  the  fifteenth  day  of  April  in  each  year,  the 
treasurer  of  the  state  shall  remit  to  the  treasurer  of  each  town  in 
the  state,  or,  in  towns  where  the  town  and  city  governments  are 
consolidated,  to  the  city  treasurer,  the  amount  of  the  tax  received 
as  aforesaid  upon  such  shares  of  the  capital  stock  of  any  of  the 
aforesaid  corporations  as  were,  on  the  first  day  of  October  of  the 
preceding  year,  owned  by  persons  who  resided  or  corporations 
which  were  located  in  such  town,  subject  to  the  deductions  pro- 
vided for  in  §2334.  Each  of  the  aforesaid  town  and  city  treasurers 
shall,  on  or  before  the  first  of  May  in  each  year,  distribute  the  tax 
derived  from  the  shares  which  were  owned  by  each  stockholder 
resident  or  located  therein  on  the  first  day  of  the  preceding  Octo- 
ber, among  the  taxing  districts,  including  therein  the  town,  in 
which  said  stockholder  then  resided  or  was  located,  in  the  pro- 
portion that  the  tax  rate  fixed  by  each  of  such  districts  within  the 
twelve  months  next  preceding  said  first  day  of  May  bears  to  the 
combined  or  total  tax  rate  of  all  said  taxing  districts;  to  the  end 
that  such  town  and  the  taxing  districts  therein  may,  together, 
receive  the  same  amount  of  tax  that  they  would  have  received  had 
said  shares  been  listed  in  the  name  of  the  stockholders  resident  or 
located  therein,  and  assessed  and  taxed  at  the  valuation  fixed  by 
the  board  of  equalization,  and  at  an  aggregate  rate  equal  to  the 
rate  prescribed  in  §  2331.    The  tax  derived  from  the  shares  of  any 


65 

1851,  1886,  1868. 
1869,  1872,  1877, 

1879,  1880. 
Rev.l888.§§3886. 
3837,  3915,  391«, 

3917. 
1889,  chB.  63, 

»18. 
1893,  chs.  160, 

189 

1897,  chs.  153. 

905. 

1899,  ch.  178. 

1901,  ch.  106. 


■«*1^ 


30 


CONNECTICUT   TAX   LAWS. 


PROPEETY    LIABLE    TO    TAXATION. 


31 


66 


national  banking  association  located  in  this  state,  which  were  on 
the  first  day  of  the  preceding  October  owned  by  nonresidents  of 
this  state,  shall  be  paid  over  to  the  treasurer  of  the  town  within 
which  such  banking  association  is  located. 


§  2334.    Exemptions  and  deductions  from  state  taxes. 


1901,  ch.  106.  So  much  of  the  deposits  of  any  savings  bank  as  was,  on  the  first 
day  of  April,  1901,  invested  in  the  shares  of  the  capital  stock  of 
any  of  the  aforesaid  corporations  shall,  so  long  as  it  remains 
invested  in  the  same  shares,"  be  exempt,  to  the  amount  of  the 
market  value  of  said  shares,  as  determined  by  the  aforesaid  board 
of  equalization,  from  payment  of  the  tax  required  by  section  2422. 
If  the  annual  dividend  hereafter  paid  by  any  of  the  corporations 
mentioned  in  section  2331  shall  not  equal  the  average  annual 
dividend  paid  by  it  for  the  five  years  next  preceding  January  first, 
1901,  any  charitable,  ecclesiastical,  educational,  or  benevolent  as- 
sociation, corporation,  or  society,  located  in  this  state,  whose  prop- 
erty is  exempt  from  taxation,  shall,  upon  proof  of  these  facts  and 
upon  compliance  with  the  provisions  of  this  section,  be  entitled 
to  demand  and  receive  from  the  treasurer  of  this  state,  and  said 
treasurer  shall  pay  to  each  of  said  associations,  corporations,  or 
societies,  such  sum  not  exceeding  the  amount  received  by  him  upon 
the  shares  of  stock  held  by  it  in  any  of  the  aforesaid  corporations, 
as  may  be  required  to  make  the  dividend  for  the  preceding  calendar 
year  equal  to  the  average  annual  dividend  paid  by  such  corpora- 
tion for  the  five  years  next  preceding  the  first  day  of  January, 
1901 ;  but  no  such  payment  shall  be  made  unless  written  applica- 
tion therefor  is  made  during  the  month  of  March,  and  then  only 
upon  proof  satisfactory  to  the  state  treasurer  that  the  applicant 
was  the  owner  of  the  shares  upon  which  such  payment  is  demanded, 
on  the  first  day  of  April,  1901,  and  has  ever  since  continued  to 
own  them.  The  payments  herein  provided  for  shall  cease  on  the 
thirty-first  day  of  March,  1910,  and  until  then  shall  be  made  only 
from  the  taxes  paid  to  the  treasurer  by  the  respective  corporations 
taxable  under  sections  2331  to  2335,  both  inclusive.  The  exten- 
sion granted  by  the  foregoing  provisions  is  intended  to  give  the 
associations,  corporations,  and  societies  herein  mentioned  oppor- 
tunity to  dispose  of  the  investments  now  held  by  them  which  are 
within  the  foregoing  provisions,  and  no  such  association,  corpora- 
tion, or  society  shall  be  entitled  to  any  payments  herein  provided 
for  after  said  thirtv-first  dav  of  March,  1910. 


§  2335.    Stocldiolders  exempt.    Treasurer  collects  un-      «7 

paid  taxes,    stockholders  in  the  corporations  mentioned  in  §  2331  ^^^^  i^;  ^^' 
shall  be  exempt  from  taxation  upon  their  shares  of  stock  except  as 
in  said  section  provided.     The  state  treasurer  shall  sue  for  and 
collect  any  tax  due  under  the  provisions  of  §§  2331,  2332,  2333, 
2334,  and  this  section,  which  remains  unpaid. 

§  2336.    Pledged  stock  and  bonds;    returns  by  cor-      68 

porations  to  assessors.    The  cashier  of  each  bank  and  national  j^^^  j^^g^gg 

banking  association,  the  treasurer  of  each  savings  bank,  and  the    i897,  ch.ss. 

secretary  of  each  corporation  incorporated  by  the  lawsf  of  this 

state,  shall,  upon  the  request  of  the  assessors  of  any  town,  city,  or 

borough,  inform  them  of  the  name  of  any  person  therein  who  owns 

stock  or  bonds  held  by  such  corporation  as  collateral  security  for 

any  indebtedness  or  liability,  and  the  amount  and  description  of 

such  stock  or  bonds;  and  any  such  cashier,  treasurer,  or  secretary, 

who  shall  neglect  to  furnish  such  information  to  the  assessors  of 

any  town,  city,  or  borough,  where  said  stock  or  bonds  are  liable 

to  be  taxed,  shall  forfeit  one  hundred  dollars  to  said  town,  city, 

or  borough. 


Penalty. 


14. 


§§  2337, 2338,  2339,  2340,  2341  will  be  found  on  pp.  13, 


Traders  and  Manufacturers. 


§  2342.    Property  of  traders  and  manufacturers  where      ^9 

listed.  The  property  of  any  trading,  mercantile,  manufacturing,  jj^^J^-^gg^^ 
or  mechanical  business  shall  be  assessed  in  the  name  of  the  owner 
or  owners  in  the  town,  city,  or  borough  where  the  business  is 
carried  on ;  and  the  list  of  any  such  owner  or  owners  shall  be  given 
in  by  the  person  having  charge  of  such  business  residing  in  the 
town,  city,  or  borough,  when  the  owner  or  OAwiers  do  not  reside 
therein.  The  average  amount  of  goods  kept  on  hand  for  sale 
during  the  year,  or  any  portion  of  it  when  the  business  has  not 
been  carried  on  for  a  year,  previous  to  the  first  day  of  October, 
shall  be  the  rule  of  assessment  and  taxation;  but  merchants  shall 
also  be  liable  to  be  assessed  for  any  amount  due  them  from  re- 
sponsible persons,  beyond  their  liabilities ;  and  any  merchant  may 
have  a  deduction  from  his  list  for  debts  owing  by  him,  in  the  same 
manner  and  to  the  same  extent  as  in  §  2349  provided.  This  section 
shall  apply  to  the  property  of  all  persons,  whether  residents  of  this 
state  or  not,  and  to  the  property  of  all  corporations,  whether 
domestic  or  foreign. 

§  2842.  Business  carried  on  here  taxable  though  owner  is  nonresident  and 
the  goods  are  Hable  to  taxation  in  another  state.  56  C.  351.  Otherwise  as  to 
horse  and  wagon  used  In  the  business.  56  C.  351.  It  Is  questionable  whether  the 
deduction  prescribed  by  §2351  applies  to  "merchants."     76  C.  673. 


32 


CONNECTICUT   TAX   LAWS. 


PROPERTY    UABLE    TO    TAXATIOxV 


33 


70  Assessment  of  property  used  in  trade,  in  New  Haven,   in 

i9^^ch.  ii!%.  thi®  ^"^  ^^  ^^^  Haven,  the  property  of  any  trading,  mercantile, 
manufacturing,  or  mechanical  business  shall  be  assessed  and  valued 
in  all  respects  as  provided  by  section  2342  of  the  general  statutes; 
provided,  however,  that  the  average  amount  of  goods  kept  on 

^  ^ifim*"'^  hand  for  sale  during  the  year,  or  any  portion  of  the  year  when  the 
business  has  not  been  carried  on  for  a  year  previous  to  the  first 
day  of  June,  shall  be  the  rule  of  assessment  and  taxation  in  said 
town. 


71 

1861. 


§  2343.    Traders  not  located,  how  taxed.    Goods  on 

Rev  1888  §3848.  COmmiSSion.  Traders  of  any  kind,  when  their  business  is  not 
located,  shall  be  assessed  in  the  same  manner  as  is  provided  in 
§  2342,  in  the  list  of  the  town,  city,  or  borough  where  they  reside; 
but  the  goods,  wares,  and  merchandise  of  any  resident  or  corpora- 
tion located  in  this  state,  in  the  hands  of  any  merchant  or  trader, 
for  sale  on  commission,  need  not  be  estimated  in  making  up  the 
average  provided  for  in  this  section  and  §  2342,  in  the  list  of  such 
merchant  or  trader. 

WaterpoTver. 

72  §  2344.     Water-power,    how   taxed,     when   water-power. 

Rev  lis  §3849  Created  or  reserved  in  any  manner  by  works  wholly  located  in  the 
same  town  in  which  it  is  appropriated  and  used,  is  used  by  its 
owner,  the  whole  shall  be  assessed  and  set  in  the  list  as  incidental 
to  the  machinery  which  is  operated  by  it,  and  not  separately  as 
distinct  property;  and  when  such  power,  or  any  part  thereof,  is 
leased  from  its  owner,  it  shall,  to  the  extent  to  which  it  is  so 
leased,  be  assessed  and  set  in  his  list  at  its  fair  valuation,  based 
upon  its  net  rental. 

78  §  2345.    When  used  in  different  town  from  that  in  which 

B  ?SS-fi«fln.i  DOnd  is.  When  such  power  is  appropriated  and  used  in  any  other 
town  than  that  m  which  the  dam,  canal,  reservoir,  or  pond  creat- 
ing it  is  located,  the  valuation  of  the  land  occupied  by  such  dam, 
canal,  reservoir,  or  pond,  and  the  increased  flowage  occasioned 
thereby,  shall  be  made  and  set  in  the  list  in  the  town  in  which  such 
dam,  canal,  reservoir,  or  pond,  is  located,  to  the  owner  of  such 
power,  at  what  would  be  its  fair  valuation  for  agricultural  pur- 
poses, if  not  so  occupied ;  and  such  power  shall  be  assessed  and  set 
in  the  list  in  the  town  in  which  it  is  so  used  and  appropriated  as 
incidental  to  the  machinery  which  is  operated  by  it,  and  not 
separately  as  distinct  property;  and  the  assessors  shall,  in  estimat- 
ing either  the  incidental  value  of  such  power  to  the  machinery 


operated  by  it,  or  its  net  rental  value,  deduct  from  the  amount 
which  would  otherwise  be  assessed  against  such  power  the  value 
of  said  land  so  occupied  as  aforesaid. 

§  2346.     Waterpower  created  on   land  partly   in   Bloomfleld,   properly  taxable 
by  town  of  East  Granby.     76  C.  173. 

Shell  Fish  Grounds. 

§  3226.    Taxation;  lists  to  be  handed  in;  penalty,    ah      74 

owners  of  shell-fish  grounds  lying  within  the  exclusive  jurisdic-  ^^  1^*58334. 
tion  of  the  state  shall,  on  or  before  the  first  day  of  November,  iW7,  ch.  148,  §1. 
annually,  deliver  to  the  commissioners  a  statement  under  oath  of 
such  grounds  belonging  to  them  on  the  first  day  of  October  in 
that  year,  specifying  the  number  of  lots  owned   by  them,   the 
location  and  number  of  acres  in  each  lot,  the  number  of  acres  in    ' 
each  lot  cultivated,  and  the  value  thereof  per  acre,  the  number 
of  acres  in  each  lot  uncultivated,  and  the  value  thereof  per  acre. 
Printed  blanks  for  such  statement  shall  be  prepared  by  said  com- 
missioners and  furnished  to  such  owners  upon  application  to  them 
or  at  their  office ;  and  upon  the  failure  of  any  owner  to  deliver  such 
sworn  statement  to  said  commissioners  at  their  office  within  the 
time  above  specified,  the  clerk  of  shell-fisheries  shall  make  up  such 
statement  from  the  best  information  he  mav  obtain,  and  shall 
add  for  such  default  ten  per  centum  to  the  valuation  so  made. 

§  3227.     Tax  how  laid,    ah  statements  so  delivered  or  made         75 
shall  be  alphabetically  arranffed,  and  said  clerk  of  shell-fisheries        I882. 

*  .  Rev  1888  8233.'. 

shall  equalize,  if  necessary,  and  determine  the  value  of  all  the  i895,  ths.  i04, " 
property  so  returned  and  described  in  said  statements,  which  prop- 1907,  ch.  148,  $,». 
crty  shall  be  liable  to  taxation  at  the  valuation  so  determined, 
including  the  ten  per  centum  for  default  as  aforesaid;  and  said 
commissioners  are  authorized  and  empowered  to  declare  and  lay 
a  tax  thereon,  annually,  at  the  rate  of  one  and  one-half  per  centum 
upon  such  valuation,  which  shall  be  payable  at  the  office  of  said 
commissioners  on  and  after  the  first  Mondav  in  Mav,  annually; 
and  said  tax  shall  be  a  lien  upon  the  grounds  so  taxed  from  thu 
time  it  is  so  laid  by  said  commissioners,  until  paid,  and  shall  be 
in  lieu  of  all  other  taxes  on  said  grounds. 

§  3228.    Commissioners  a  board  of  relief.    Notice;  ad-       ^^ 

journment.     Said   shell-fish   commissioners   shall  be  a   board   of  jg^j,  ^h.  200, s-5. 
^(^lief ,  and  as  such  shall  have  and  exercise  all  the  powers  and  duties  ^®^'  ^^-  ^*^'  ^^ 
now  conferred  by  law  upon  boards  of  relief  of  towns.     As  such 
board  of  relief  said  commissioners  shall  meet  on  the  Tuesday  fol- 
lowing the  first  Monday  in  January,  annually,  having  given  at  least 

3 


^  OOXNKCTICUT    TAX   LAWS. 

ten  days'  previous  notice  of  the  time  and  place  of  such  meeting  bv 
publishing  it  in  some  newspaper  published  in  each  of  the  towns  of 
New  Haven,  Bridgeport,  Norwalk,  and  New  London,  and  may  ad- 
journ from  time  to  time  to  a  day  not  later  than  the  fourth  Tuesday 
of  the  following  February,  on  or  before  which  date  said  board  shall 
complete  the  duties  imposed  upon  it. 

77  §  3229.    Collection  of  tax.    Seizure  and  Sale,    if  any  tax 

Bev.i^^j2336.  ^^  ^^^^  ^^^^  °°*  ^^  P^^^  ^^  ^^  bcforc  the  first  Monday  in  July,  the 
if07,  ch.  190,84:  said  commissioners  shall  make  and  issue  their  warrant  for  the  col- 
lection thereof,  with  interest  thereon,  at  the  rate  of  one  per  cent, 
per  month  from  the  day  such  tax  becomes  payable  until  paid,  to- 
gether with  the  expenses  of  such  collection,  which  warrant  shall 
authorize  any  reputable  person  named  therein  to  seize  such  grounds 
and  any  oysters  or  other  shell-fish  thereon,  or  any  other  property  of 
the  owner  or  owners  thereof  not  exempt  from  execution,  and  to  sell 
the  same,  or  so  much  thereof  as  he  may  find  necessary,  at  such 
time  and  place,  and  in  such  manner,  and  by  such  person  as  said 
commissioners  may  direct,  whereupon  such  sale  shall  be  so  made, 
and  such  warrant  shall  immediately  be  returned  to  said  com- 
missioners by  such  person  with  all  his  doings  indorsed  thereon. 
and  he  shall  pay  over  to  said  commissioners  the  money  received 
upon  said  sale,  and  they  shall  apply  the  same  to  the  payment  of 
such  tax  and  all  the  expenses  thereon,  including  the  expenses  of 
such  sale,  returning  any  balance  that  may  remain  to  such  owner 
or  owners;  and  all  moneys  received  by  said  commissioners  in  pay- 
ment of  taxes  and  interest  thereon  shall  be  accounted  for  and  paid 
to  the  state  treasurer  for  the  benefit  of  the  state,  within  thirty 
days  from  its  receipt. 


TOLL    AND    MILITARY    TAX. 


36 


78 

imb,  ch.  160. 


§  3230.   Taxes  unpaid  five  years;  reversion,    when  the 

taxes  on  any  oyster  grounds,  within  the  exclusive  jurisdiction  of 
the  state  and  under  the  control  of  the  shell-fish  commissioners, 
shall  be  in  arrears  for  five  consecutive  years,  the  clerk  of  shell- 
fisheries  shall  notify  the  owner  or  owners  of  said  grounds,  or  their 
legal  representatives,  of  the  fact  of  said  arrears,  and  if,  within 
three  months  after  the  date  of  said  notification,  all  arrears  of 
taxes  on  said  grounds  are  not  paid,  said  grounds  shall  revert  to 
the  state;  and  the  said  clerk,  upon  the  reversion  of  said  grounds 
to  the  state,  shall  make  out  a  certificate  of  the  fact  of  such  re- 
version for  record  upon  the  books  of  the  commission,  and  said 
grounds  shall  thereupon  be  open  for  application,  like  all  other 
undesignated  oyster  grounds  within  the  exclusive  jurisdiction  of 
the  state. 


§  3279.    Town  ground  how  taxed.   All  sheii-fish  grounds      ^^ 

lying  within  the  waters  of  this  state  and  not  exclusively  within  R^  v.  i888,"«23a7. 

state  jurisdiction  shall  be  taxed  in  the  same  manner  in  all  respects 

as  real  estate  in  the  several  towns  within  the  meridian  lines  of 

which  such  shell-fish  grounds  are  situated,  and  no  other  tax  or 

rental  shall  be  laid  or  collected  on  said  grounds,  or  the  franchise 

of  any  person  therein. 

Poll  and  Military  Tax. 

§  2313.     Poll  taxes.     Every  male  person  between  the  ages        SO 
of  twenty-one  and  seventy  years  shall  pay  a  poll  tax  of  one  dollar  iJ^'/^'iJ^ 
for  town  and  state  taxes. 

§  2314.  Exemption  of  polls.  The  polls  of  the  foUowing  81 
persons  shall  be  exempt  from  taxation :  students  in  colleges  and  {ggj;  }|^  Jpjj 
incorporated  academies;  the  active  members  of  fire  engine,  hook r^^'^^^u, 
and  ladder,  and  hose  companies,  during  their  time  of  service;  JqoJ'JJJ^ 
engineers  and  members  of  any  fire  department  in  any  city,  town, 
or  borough,  who  shall  have  served  as  such  for  five  consecutive  years 
in  this  state,  and  who  shall  produce  a  certificate  of  such  service 
signed  by  the  chief  engineer  of  such  department,  or  by  the  fore- 
man and  secretary  of  the  company  or  companies  in  which  such 
service  shall  have  been  performed;  field  and  staff  officers,  who, 
being  duly  uniformed,  armed,  and  equipped,  have  legally  performed 
military  duty  during  the  year  next  preceding ;  any  officer,  musician, 
or  private  of  the  active  militia  companies,  who  shall,  on  or  before 
the  twentieth  day  of  October,  annually,  produce  a  certificate  from 
the  commanding  officer  of  the  company  to  which  he  belongs,  that 
he  has  performed  military  duty,  uniformed  and  equipped  accord- 
ing to  law,  during  the  preceding  year,  or  has  been  prevented  from 
doing  the  same  by  any  reasonable  cause;  persons  who  have  faith- 
fully served  the  full  term  of  five  years  in  the  active  militia  since 
the  sixth  of  July,  1865,  or  who  pay  a  military  commutation  tax, 
or  who  served  in  the  army  or  navy  of  the  United  States  and  were 
honorably  discharged  therefrom,  or  were  discharged  on  account  of 
wounds  or  sickness  incurred  in  such  service  and  in  the  line  of  duty, 
or  on  account  of  the  expiration  of  their  term  of  service. 

§  2995.    Militia;  enrollment  for  commutation  tax.    The      «2 

names  of  all  male  citizens  of  this  state  between  the  ages  of  eighteen  ^/^'isiS; 
and  forty-five  years,  residing  in  each  town  on  the  first  day  of  j^ff^h^igj^ig^ 
January  subsequent  to  the  last  previous  enrollment,  shall  annually,  ^®^'  ^^-  ^^-  ^ 
at  some  time  between  the  first  day  of  January  and  the  first  day  of 
February  following,  be  enrolled  alphabetically,  by  or  under  the 


83 

18M,  ch.  101. 


36  COXXFX'TICUT  TAX   LAWS. 

supervision  of  the  selectnieii  of  the  town  in  which  they  reside.  On 
such  enrollment  lists  and  opposite  the  name  of  every  person  exempt 
from  military  duty,  or  a  minor,  or  in  the  active  militia^  the  select- 
men shall  write  "  exempt "  and  the  reason  of  such  exemption,  or 
"  minor  "  or  "  active  militia,"  as  the  case  may  be,  and  shall  sign 
said  lists  and  file  them  in  the  office  of  the  town  clerk  of  such  town ; 
and  annually,  on  or  before  the  fifteenth  day  of  February,  make 
report  to  the  adjutant-general  of  the  total  number  enrolled  on 
their  respective  town  lists,  the  number  marked  exempt  by  reason 
of  disability,  the  number  exempt  by  reason  of  other  causes,  the 
number  of  minors,  the  number  of  active  militia,  the  number  liable 
to  military  dut}',  and  the  number  liable  to  pay  a  commutation  tax 
as  hereinafter  provided,  and  shall  certify  that  they  believe  said 
lists  to  be  correct.  The  adjutant-general  may  call  for  the  original 
enrollment,  showing  names  of  those  exempt  and  causes  of  exemp- 
tion, and  satisfy  himself  of  its  accuracy.  The  adjutant-general 
shall  forward  the  return  of  the  number  liable  to  pay  a  commutation 
tax  to  the  state  treasurer. 

§  2996.  When  new  enrollment  list  may  be  made,  when- 
ever the  adjutant-general  shall  be  of  the  opinion  that  the  enroll- 
ment lists  of  any  town  required  to  be  made  under  the  provisions 
of  §  2995  are  incorrect,  he  may,  upon  not  less  than  five  days'  notice 
to  one  of  the  selectmen  of  such  town,  apply  to  any  judge  of  the 
superior  court  for  the  appointment  of  one  or  more  competent  per- 
sons, residents  of  such  town,  td  make  a  new  enrollment  list  of  such 
town,  according  to  law,  and  such,  judge  may  forthwith  appoint 
one  or  more  such  competent  persons  to  make  such  new  enrollment 
list  within  such  time  as  such  judge  shall  limit.  The  person  or 
persons  so  appointed  shall  be  sworn  to  the  faithful  performance  of 
said  duty,  and  shall  make  such  new  enrollment  list  within  the  time 
limited  and  return  the  same  to  said  judge,  and  said  list,  having 
been  approved  by  said  judge,  shall  be  lodged  with  the  town  clerk 
of  such  town  by  the  persons  making  the  same.  Such  enrollment 
list  so  made  out  and  lodged  shall  be  the  legal  enrollment  list  of 
such  town  for  the  year  in  which  it  shall  be  made,  and  shall  be 
used  by  the  selectmen  of  such  town  in  laying  the  commutation  tax 
in  said  town  for  said  year  as  in  §2998  provided.  The  expense 
of  such  new  enrollment  shall  be  approved  by  such  judge  and  shall 
be  paid  by  the  town. 

§  2997.    Exemptions  from  military  duty.    The  following 

i{eJM&8^i4i  r^sons  shall  exempt  from  such  military  duty:  first,  such  physical 
1889"  ch.  k  S2.  or  mental  disabilities  as  shall  be  prescribed  in  general  orders 
1895.'  ch!  3331  ^9.  issucd  by  the  adjutant-general  and  approved  by  the  commander-in- 
1899*,  ch!  123!    *  chief,  printed  copies  of  which  approved  general  orders,  specifying 

liUXj^  CO.  *^mi^  p'* 


84 


POLL    AND    MILITARY    TAX.  37 

guch  reasons  of  exemption,  shall  be  sent  annually,  on  or  before  the 
first  day  of  January,  to  the  selectmen  and  town  clerk  in  each  town 
in  the  state  by  the  adjutant-general ;  second,  service  in  the  army  or 
navy  of  the  United  States  and  an  honorable  discharge  therefrom; 
third,  membership  for  the  time  being  in  a  volunteer  fire  company 
in  this  state,  provided  such  membership  shall  have  continued  at 
least  one  3^ear;  fourth,  service  for  three  years  in  the  active  militia 
of  this  state,  or  for  three  years  consecutively  in  any  volunteer 
fire  company  in  this  state;  fifth,  being  a  warden  or  deputy  warden 
of  the  state  prison ;  sixth,  any  further  reason  expressly  provided  by 
law;  but  the  reasons  specified  in  the  clauses  marked  second,  third, 
and  fourth  in  this  section  shall  not  exempt  from  military  duty 
in  time  of  war,  invasion,  or  rebellion,  or  reasonable  apprehension 
thereof. 

§  2998.  Commutation  tax.  The  selectmen  of  every  town  85 
shall,  on  every  rate  bill  for  its  annual  tax,  add  a  tax  of  two  dollars  Rev.' i888;mi48! 
on  every  person  so  enrolled  as  liable  to  military  duty,  except  minors  J^jch^^J; 
and  members  of  the  active  militia,  which  tax  shall  be  in  commuta- 
tion of  military  duty,  and  collected  and  paid  to  the  town  at  the 
time  and  in  the  manner  provided  for  town  taxes.  The  town 
treasurers  shall  pay  to  the  treasurer  of  the  state,  on  or  before  the 
tenth  day  of  November,  annually,  such  military  commutation  tax 
as  is  determined '  to  be  due  from  their  respective  towns  by  the 
returns  of  the  selectmen  to  the  adjutant-general  last  before  made, 
except  as  hereafter  provided,  and  the  treasurer  shall  have  the  same 
power  to  enforce  such  payment  as  he  has  in  the  case  of  any  state 
tax.  The  town  treasurers,  in  making  the  payments  above  pro- 
vided for,  may  deduct  therefrom  a  sum  equal  to  that  part  of  the 
commutation  taxes  placed  upon  the  rate  bills  of  their  respective 
towns  last  issued  which  cannot  be  collected,  not  to  exceed  ten  per 
cent,  of  such  taxes. 

§  2999.    Penalty  for  neglect  of  duty  by  selectmen.    Every      86 

selectman  neglecting  or  refusing  faithfully  to  perform  the  duty  as,^^  {Jg^^gj^ 
enrolling  officer  required  by  this  chapter  shall  be  fined  five  ^^n- }^  ch.^iii. 
dred  dollars.  When  the  adjutant-general  shall  find,  from  the  re- 
turns of  the  selectmen  of  any  town,  that  they  have  not  made  a 
true  report  of  the  number  of  persons  liable  to  military  duty  or 
to  pay  a  commutation  tax,  under  the  provisions  of  this  chapter, 
he  shall  notify  them  by  mail  that  they  have  failed  to  make  such 
report;  and  if  they  shall  not  make  true  report  of  the  number  of 
such  persons,  as  nearly  as  the  same  can  be  ascertained,  within 
twenty  days  after  such  notice,  he  shall  notify  the  state's  attorney  in 
the  county  in  which  said  selectmen  reside,  who  shall  prosecute  for 
^aid  offense. 


38 


COXXECTICUT  TAX    LAWS. 


iwJ  ^  ^^^"   ''^'"^'"9  information;  penalty.   Proof  of  exemp- 

Bev.  i888,J3i44.  tJOn.  EverjT  peisoii  knowingly  and  wilfully  refusing  information, 
iSsich.'sMjia.  ^^  giving  false  information,  to  any  selectman  or  other  person 
making  such  enrollment  respecting  the  name,  age,  residence,  oc- 
cupation, military  service,  or  service  in  any  fire  company,  or 
physical  or  mental  disability  of  himself  or  of  his  son  or  ward,  or 
person  in  his  employ  or  boarding  with  him,  shall  be  fined  twenty 
dollars.  In  case  of  doubt  as  to  exemption  from  military  duty,  or 
from  the  payment  of  such  commutation  tax,  the  burden  of  proving 
such  exemption  shall  be  on  the  person  claiming  it;  and  all  en- 
rolling ofiicers  may  require  the  persons  examined  by  them  to 
testify  under  oath,  and  may  administer  such  oath. 

88  §  3001.    Appointment  and  duties  of  examining  surgeons. 

Rev.i^*;pi45.  "^^^  commander-in-chief  shall  appoint  post  surgeons,  removable  at 
'"^;S;^ii8i^^^  pleasure,  to  determine  exemptions  from  military  duty  by  the 
standard  of  disability  prescribed  by  the  surgeon-general  as  afore- 
said, and  regimental  surgeons  or  assistant  surgeons  shall  be  ap- 
.  pointed  for  such  duty  in  their  respective  towns.  All  decisions  of 
such  post  surgeons  shall  be  subject  to  review  and  reversal  by  the 
surgeon-general. 

Board  of  Relief. 
Powers  and  Duties. 


1808 
1885 


§  2346.    Board  of  relief,  when  to  begin  and  complete 

its  duties.     The  board  of  relief  in  each  town  shall  meet  on  the 


89 

18S1. 
Rev.  ]888,§S851. 

1^  ch'  98"  ^^^*  ^^y  ^^  February,  or  if  the  same  be  Sunday,  or  a  legal  holiday, 
iffi'ch'i56*  *^^^^  ^P^^  *^^  ^^^  business  day  of  said  month,  annually,  having 
1906;  ch.  145!  given  at  least  ten  days'  previous  notice  of  the  time  and  place  of 
such  meeting  by  posting  it  on  the  public  signpost  in  said  towD, 
and  publishing  it  in  some  newspaper  published  therein,  and  if  no 
newspaper  is  published  in  said  town,  then  in  a  newspaper  pub- 
lished in  the  county  and  having  a  circulation  in  said  town,  and 
may  adjourn  from  time  to  time  to  a  day  not  later  than  the  last 
business  dav  of  said  Februarv,  on  or  before  which  date  said  board 
shall  complete  the  duties  imposed  upon  it. 

§  8346.     Failure  to  complete  duties  within  prescribed  time,  does  not  render 
void  an  addition  to  list.     75  C.  590. 

90  §  2347.    Appeals  to  boards  of  relief  from  doings  of 

Bev*i888,^8858.  aSSOSSOrS.    At  such  meeting  any  person  claiming  to  be  aggrieved 
iSJ' ch.^.  ^^  ^^^  doings  of  the  assessors  of  such  town  may  appeal  therefrom 


39 


1808,  ch.  104 
1895,  ch.  144 
1807,  ch.  183. 


BOARD  OF   RELIEF. 

to  such  board  of  relief,  which  shall  determine  all  such  appeals, 
and  may  equalize  and  adjust  the  valuations  and  assessment  lists 
of  said  town;  and,  in  so  doing,  may  increase  the  items  of  taxable 
property  in  the  list  of  any  person,  or  the  number,  quantity,  or 
amount  of  any  such  item,  or  add  to  any  such  list  any  taxable 
property  or  interest  therein  omitted  by  the  assessors,  and  which 
should  be  added  thereto;  and  may  add  to  the  assessment  list  the 
name  of  any  person  omitted  by  the  assessors  and  owning  taxable 
property  in  such  town,  and  make  a  list  for  him  with  the  valuation 
of  such  property;  and  if  any  such  person  be  a  resident  of  such 
town,  said  board  may  fill  out  a  list  for  him,  putting  therein  all 
property  which  it  has  reason  to  believe  is  owned  by  him  liable 
to  taxation,  at  the  actual  valuation  thereof,  from  the  best  in- 
formation that  it  can  obtain,  and  add  thereto  ten  per  cent,  of  such 
valuation ;  but  before  proceeding  to  increase  the  list  of  any  person 
or  to  add  to  the  assessment  list  the  name  of  any  person  so  omitted, 
it  shall  mail  to  him,  postage  paid,  at  least  one  week  before  making 
such  increase  or  addition,  a  written  or  printed  notice  addressed  to 
him  at  the  town  in  which  he  resides,  to  appear  before  said  board 
and  show  cause  why  the  same  should  not  be  made. 

S  2347.  Requisites  of  valid  notice  of  intended  additions.  14  C.  72;  15  C. 
447.  Omissions  and  mistakes  in  assessments  can  only  be  taken  advantage  of 
by  thoFe  in  whose  lists  they  occur.  15  C.  447 ;  see  also  65  C.  456.  May  add 
note,  without  interest,  secured  by  mortgage.  39  C.  176.  Addition  without 
indicating  property  held  legal.  44  C.  477.  Nonresident  whose  personal  property 
is  wrongly  assessed  waives  no  rights  by  neglect  to  apply  to  board  of  relief. 
47  C.  477.  Board  of  relief  only  and  not  inhabitants  in  town  meeting  can  review 
work  of  assessors.  48  C.  145.  Defect  in  notice  of  hearing  is  waived  by  voluntary 
appearance  before  board.     75  C.  597. 


Meetings  of  board  of  relief  of  New  Haven.    Notice.    The      91 

board  of  relief  in  the  town  of  New  Haven  shall  mfeet  on  the  first  jg^^^j^^  f^^^ 
business  day  of  October,  annually,  and  may  adjourn  from  time  to 
time  to  a  day  not  later  than  the  last  business  day  of  said  October, 
on  or  before  which  day  said  board  shall  complete  the  duties  im- 
posed upon  it;  and  said  board  sball  give  notice  of  its  meetinsrs  a? 
prescribed  by  law. 


In  effect 
March  1,  1908. 


Appeals  from  assessors  of  New  Haven.    No  appeal  from  ^^^^^^^^ 

the  doings  of  the  assessors  in  the  town  of  New  Haven,  or  ap- i9ot,  ch!  74*!  yr. 

plication  for  deduction  of  amount  of  indebtedness  from  the  list 

^f  any  debtor  shall  be  heard  or  entertained  by  the  board  of  relief 

unless  preferred  to  it  at  its  meeting  held  on  the  first  business  day  March  i,  i908 

of  October,  or  at  some  adjourned   meeting  held  within  twenty 

^ays  thereafter. 


40 


CONNECTICUT  TAX   LAWS. 


im^m         §  234B,    When  boards  of  relief  may  reduce  lists.    The 

Rrv.  1888,  §8868  board  of  relief  may  reduce  the  list  of  any  person  by  reducing  the 
1897,  ch.  69.  valuation,  number,  quantity,  or  amount  of  any  item  of  estate 
therein,  or  erasing  therefrom  any  item  which  ought  not  to  be 
retained  in  it,  but  shall  not  reduce  the  list  of  any  resident  of  this 
state  who  shall  not  offer  to  be  sworn  before  them  and  answer  all 
questions  touching  his  taxable  property;  and  shall  not  reduce  the 
list  of  any  person  not  a  resident  of  this  state  who  shall  not  appear, 
either  in  person  or  by  his  attorney  or  agent,  and  offer  to  be  sworn 
before  them  and  answer  all  questions  touching  his  taxable  property 
situate  in  the  town. 

§  2348.     Validity  of  action   in   making  addition  to  one   list,   not  affected   by 
erasure    of    .same    item    from    another    list.     75    C.    597. 


BOARD  OF    RELIEF. 


41 


94  §  2349.    Indebtedness,  when  deducted  from  list  by  board 

iS?'i8i'ss8854*  ^^  ''®''®^'  ^^  ^^^  resident  of  this  state  shall  be  indebted  to  another 
^.^...  'resident  of  this  state  in  such  manner  that  the  debt  is  liable  to  be 
assessed  and  set  in  the  list  of  the  creditor,  and  is  not  secured  by 
mortgage  on  land  in  this  state,  the  board  of  relief  of  the  town 
where  the  debtor  resides  shall,  on  his  request,  deduct  the  amount 
of  said  debt  from  the  list  of  said  debtor,  and  shall  add  the  same 
to  the  list  of  the  creditor,  if  resident  in  the  same  town,  and  if 
said  indebtedness  is  not  already  in  said  creditor's  list;  and  if  said 
creditor  resides  in  any  other  town,  said  board  of  relief  shall  de- 
duct said  indebtedness  from  the  listed  property  of  said  debtor, 
and  give  notice  of  said  deduction  to  the  board  of  relief  of  the  town 
where  said  creditor  resides,  which  may  add  a  sum  equal  to  that 
so  deducted  to  said  creditor's  list,  if  said  indebtedness  is  not 
already  in  said  list;  but  no  board  of  relief  shall  add  to  his  list 
under  the  provisions  of  this  section,  without  first  giving  him  notice 
in  the  manner  prescribed  by  §  2347  to  appear  and  show  cause 
why  such  addition  should  not  be  made ;  provided,  that  no  board  of 
relief  shall  exempt  any  amount  from  the  tax  list  of  any  person 
because  of  an  indebtedness,  upon  which  the  tax  has  been  paid 
according  to  the  provisions  of  §  2325. 

§  2349.     Under  law  of  1889,   since  changed,   note   secured  by  mortgage  was 
V  not  taxable   locally  if   state  tax  was   paid.     64   C.    575.     The   operation  of  this 

section  is  limited  by  S  2351.  76  C.  671.  The  unsecured  indebtedness  must 
have  been  contracted  for  property  which  is  afterward  set  in  debtor's  list  and 
made  assessable.  76  C.  671-673.  Amount  of  deduction  not  to  exceed  assessed 
value  of  property.     76  C.  671. 


S  2350.    Board  of  relief  not  to  reduce  list  unnecessarily    ^  Jf^ 

not  returned.  Penalty.  The  board  of  relief  shall  not  reduce  the  Rev.  i^mbm. 
list  of  any  person,  or  the  valuation,  number,  quantity,  or  amount,  of 
any  item  of  property  therein  contained,  erase  any  item,  nor  deduct 
any  indebtedness  therefrom,  if  he  shall  have  refused  or  unneces- 
sarily neglected  to  give  in  his  sworn  list  to  the  assessors  as  pre- 
scribed bv  law;  and  if  any  board  of  relief  shall  so  reduce  any  such 
list,  its  members  shall  forfeit  fifty  dollars  to  their  town. 

§  2351.     Limit   of   reduction.     No  greater  amount  of   in-        ^ 
debtedness  shall  be  deducted  from  th^  list  of  any  person  than  the  Rev.  isss,  §3867. 
assessed  valuation  of  the  property,  for  which  such  indebtedness 
may  have  been  contracted. 

§  2361.  No  distinction  in  the  law  between  the  assessed  and  actual  value 
of  real  estate.  72  C.  372.  Restricts  deduction  prescribed  in  §  2349  to  an 
indebtedness  contracted  for  property  which  is  set  in  debtor's  list.     76  C.  671-673. 

§  2352.    Limit  of  time  for  appeals  from  assessors.   No    ^^»7^^ 

appeal  from  the  doings  of  the  assessors  in  any  town,  or  aPPlicationRev^sas,^^ 
for  deduction  of  amount  of  indebtedness  from  the  list  of  any 
debtor,  shall  be  heard  or  entertained  by  the  board  of  relief,  unless 
preferred  to  it  at  its  meeting  on  the  first  business  day  of  February, 
or  at  some  adjourned  meeting  held  within  twenty  days  thereafter. 

§  2353.     Abatement  of  polls.     The  assessors  and  board  of        98^ 
relief  may  abate  the  polls  of  indigent,  sick,  or  infirm  persons  in  ^^.  i^,  Jass©. 
their  respective  towns,  not  exceeding  one-tenth  of  the  taxable  polls; 
and  shall  give  reasonable  notice  of  the  time  and  place  of  their 
meeting  for  that  purpose. 

§  2354.    Appeal  from  board  of  relief  to  superior  court.      ^ 

Any  person  claiming  to  be  aggrieved  by  the  action  of  the  board  Rev^^,  ^. 
of  relief  in  any  town  or  city  may,  within  two  months  from  the 
time  of  such  action,  make  application,  in  the  nature  of  an  appeal 
therefrom,  to  the  superior  court  of  the  county  in  which  such 
town  or  city  is  situate,  which  shall  be  accompanied  by  a  citation 
to  said  town  or  city  to  appear  before  said  court.  Said  citation 
shall  be  signed  by  the  same  authority,  and  said  appeal  shall  be 
returnable  at  the  same  time,  and  served  and  returned  in  the  same 
manner  as  is  required  in  case  of  a  summons  in  a  civil  action. 

§  2864.  Court  on  appeal  will  not  reduce  the  valuation  below  that  given 
in  by  owner.  63  C.  321 ;  65  C.  465.  Taxpayer  not  aggrieved  unless  the  improper 
listing  of  his  own  or  other's  property  increases  his  tax.  65  C.  456.  What  form 
of  appeal  sufficient.  72  C.  329.  Shareholders  in  one  company  severally  affected 
by  a  ruling  of  the  board  may  join  in  appeal.  73  C.  293.  Claimed  illegality  in 
addition  of  ten  per  cent,  to  list  made  by  assessors,  is  ground  for  bringing  applica- 
tion. 77  C.  108.  Nonappearance  before  board  does  not  deprive  court  of  juris- 
diction.    77  C.  108. 


42 


CONNECTICUT   TAX    LAWS. 


f^        .    §  2355.     Bond  on  appeal.    The  authority  issuing  said  cita- 

Rev.  1888,' 88861.  tion  shall  take  from  the  applicant  a  bond  or  recognizance  to  such 

town  or  city  with  surety,  to  prosecute  the  application  to  effect, 

and  to  comply  with  and  conform  to  the  orders  and  decrees  of  the 

court  im  the  premises. 

im.  §  2356.    Appeal  to  be  preferred,  and  to  suspend  action 

Rev.  1888, 88862.  on  taX.  Such  applications  shall  be  preferred  cases,  to  be  heard, 
unless  good  cause  appear  to  the  contrary,  at  the  first  session,  by  the 
court  or  by  a  committee  appointed  by  the  court,  and  the  pendency 
of  such  application  shall,  subject  to  the  order  of  the  court  there- 
upon, suspend  action  upon  the  tax  against  the  applicant,  but 
shall  not  suspend  proceedings  in  collecting  other  taxes. 

§  2366.  Right  to  enforce  payment  suspended  by  appeal  but  not  the  running 
of  interest.  72  C.  599.  Tax  voluntarily  paid  pending  appeal  cannot  be  recovered. 
78   C.   673. 


TOWN    CLERK  —  COLU-CTION    OF    TAXES. 


48 


102 

1878. 


§  2357.    Power  of  court  as  to  relief  and  costs.    Said 

Rer.  1888,  S8«63.  court  shall  havc  power  to  grant  such  relief  as  shall  to  justice  and 
equity  appertain,  upon  such  terms  and  in  such  manner  and  form 
as  appears  equitable,  and,  if  the  application  appears  to  be  without 
probable  cause,  may  tax  double  or  triple  costs,  as  the  case  shall 
appear  to  demand;  and  upon  all  such  applications  costs  may  be 
taxed  at  the  discretion  of  the  couirt. 

§  2367.  Assessment  reduced  to  rule  of  valuation  of  assessors.  63  C.  322 : 
65  C.  461.  Not  necessary  for  defendant  to  claim  penalty  as  to  costs  in  his 
answer.  65  C.  456.  Stockholders  have  only  a  remote  interest  In  realty  equitably 
belonging  to  reinsurance  reserve.  75  C.  283.  Court  acquires  jurisdiction, 
though  applicant  did  not  appear  before  board.     77  C.   108. 

§  2358  will  be  found  on  p.  43. 

§§  2359,  2360  will  be  found  on  p.  58. 

Levy  and  Abatement  of  Tax— Rate  Bill. 

103  §  2361.    Taxes  laid  on  last  or  next  list,  and  payable  in 

Rey.  i8«8;s8867.  Onc  ycar.  Town,  society,  school  district,  and  highway  taxes  shall 
be  laid  either  on  the  assessment  list  of  the  town  last  before  or  on 
that  next  thereafter  completed,  and  be  payable  within  one  year 
after  the}  are  laid. 

5  2361.     Tax  laid  in  1850  on  assessment  list  of  1849  held  valid.     21  C.  66. 

1^*     .    x§  ?^?2-    Selectmen  to  make  rate  bill,  when  town  neg- 

Rev.  i888,«88«8.  lects  tO  lay  tax.  When  any  town  shall  neglect  to  lay  necessary 
taxes,  its  selectmen  may  make  a  rate  bill  upon  its  list  last  com- 
pleted for  the  amount  necessary,  and  cause  the  same  to  be  col- 
lected as  other  taxes. 


§  2363.    Correction  of  clerical  error  in  assessment.      io5 

Any  clerical  omission  or  mistake  in  the  assessment  of  taxes  niayj^^^^g8g;j3a8, 
be  at  any  time  corrected  according  to  the  fact  by  the  assessors 
or  board  of  relief,  and  the  tax  shall  be  levied  and  collected  accord- 
ing to  such  corrected  assessment. 

§  2364  will  be  found  on  p.  58. 
§  2365  will  be  found  on  p.  59. 
§  2366  will  be  found  on  p.  57. 

§2388.    Abatement  of  taxes  of  poor  persons.    The^^ioo^^^ 

selectmen  of  towns,  the  mayor  and  aldermen  of  cities,  the  warden  ReT.i888,§aa88. 
and  burgesses  of  boroughs,  and  the  committees  of  other  com- 
munities, may  abate  the  taxes  assessed  by  their  respective  com- 
munities upon  such  persons  as  are  poor  and  unable  to  pay  the 
same;  and  shall  present  to  each  annual  meeting  of  their  respective 
communities  a  list  of  all  persons  whose  taxes  they  have  abated  in 
the  preceding  year. 


Town  Clerk. 


107 


§  2358.    Town  clerk  to  send  abstract  of  tax  lists  to    ^^^  ^^ 

tax  commissioner.     Penalty.     The  town  clerk  of  each  town  Rev^^.8S864 
after  said  lists  have  been  examined  and  corrected  by  the  board  ot    igoslch.si 
relief,  shall,  on  or  before  the  first  day  of  April,  annually,  transmit  ^^'  '^  »*•  «^- 
to  the  tax  commissioner  an  abstract  of  said  lists,  including  the  ten 
per  centum  added  by  the  assessors,  made  in  accordance  with  blank 
forms  which  shall  be  furnished  by  the  tax  commissioner  on  or 
before  the  first  day  of  January,  annually,  to  the  several  town 
clerks;  and  it  shall  be  the  duty  of  the  town  clerk  in  making  such 
abstract  to  correct  any  clerical  error  which  may  appear  upon  the 
corrected  tax  list  aforesaid;  and  every  town  clerk  who  shall  neglect 
to  transmit  such  an  abstract  to  the  tax  commissioner  by  the  time 
aforesaid,  shall  forfeit  fifteen  dollars  to  the  state. 

§  2368.     Failure  of  town  clerk  to  transmit  abstract  to  comptroller   (now  tax 
commissioner)   does  not  invalidate  the  lists.     7  C.  556. 


COLLECTION  OF  TAXES. 
State  Taxes. 

§  2378.  How  and  when  payable.  When  the  general  as-  108 
sembly  shall  impose  a  tax  upon  the  general  list  of  the  state  last^w.^iw.^ 
made  and  perfected,  the  selectmen  of  each  town  shall  cause  the 
amount  of  tax  due  therefrom  to  be  paid  to  the  state  on  or  before 
the  tenth  day  of  November  next  ensuing;  and,  if  any  town  shall 
not  pay  such  tax  at  such  time,  the  treasurer  of  the  state  shall 
issue  an  execution,  returnable  in  sixty  days,  against  the  estate  of 


44 


CONNECTICUT   TAX   LAWS. 


its  selectmen  for  the  sum  clue,  directed  to  the  sheriff  of  the  county 
in  which  such  town  is  situated. 

§  8878.     Sheriff   may  depute   an   inhabitant   of  town   to   serve   the   execution. 
K.   237. 

109  §  2379.    Execution   against   inhabitants   of  town   for 

ii«T.i875,p.iGi,  state  taxes,     if  such  execution  shall  he  returned  unsatisfied, 

ReT.  1888,  §8874.  the  Said  trcasuTcr  shall  forthwith  issue  an  execution,  returnable 

in  sixty  days,  for  the  sum  remaining  due  on  said  tax,  with  the 

officer's  fees  and  charges  before  that  time  accruing,  against  the 

estate  of  the  inliabitants  of  such  town,  to  be  directed  as  aforesaid. 


§  8379.     Execution    may   be    levied    upon    property   of    an    inhabitant    of   the 
town.     3  D.  159;   16  C.  379. 


110 

Rev.  1876,  p.  161, 


§  2380.    Reimbursement   of   such   inhabitants   by  the 

|8. '  town.  When  any  estate  shall  be  taken  on  an  execution  issued  for 
,§887  .  ^^^  collection  of  a  state  tax  due  from  any  town,  any  justice  of  the 
peace  of  an  adjoining  town,  on  application  of  the  owner,  shall 
appoint  three  disinterested  electors  of  such  adjoining  town  to 
appraise  such  estate;  and  its  appraised  value,  if  sold  on  such 
execution,  shall  be  paid  to  such  owner  by  the  town  from  which 
such  taxes  were  due.  with  such  further  damages  as  shall  be  ju«t 
and  reasonable. 


Collector, 


111 

1861,  1868. 


§  2381.    Collectors,  rate  bills,  and  warrants.   When  any 

iUT!i8iB8,'|M76.  community,  authorized  to  raise  money  by  taxation,  shall  lay  a 
tax,  it  shall  appoint  a  collector  thereof;  and  the  selectmen  of 
towns,  and  the  committees  of  other  communities,  except  as  other- 
wise specially  provided  by  law,  shall  make  out  and  sign  rate  bills, 
containing  the  proportion  which  each  individual  is  to  pay,  ac- 
cording to  the  assessment  list;  and  any  justice  of  the  peace,  on 
their  application,  or  that  of  their  successors  in  office,  shall  issue 
a  warrant  for  the  collection  of  any  sums  due  on  such  rate  bills. 

§  8381.  Selectmen  liable  for  naaking  out  rate  bill  on  illegal  and  void  assess- 
ment and  causing  warrant  to  be  issued  thereon.  7  C.  550 ;  see  47  C.  485.  Action 
for  money  had  and  received,  when  appropriate  remedy.  10  C.  127.  Warrant 
unaccompanied  by  a  duly  signed  rate  bill  a  dead  letter.  10  C.  147  ;  30  G.  395. 
Justice  signing  a  warrant  based  on  rate  bill  valid  on  its  face  not  liable 
though  tax  illegally  imposed.  11  C.  472.  Rate  bill  and  warrant  need  not  specify 
list  on  which  tax  laid  if  appearing  in  the  vote  to  which  they  refer.  15  C.  454. 
Tax  legally  laid  and  assessed  but  collected  by  invalid  proceedings  not  recoverable 
of  town.  30  C.  394.  Land  sold  on  void  tax  warrant  based  on  valid  assessment 
not  decreed  to  be  reconveyed  without  indemnifying  purchaser.  30  C.  404. 
Owner  of  bank  stock  sold  for  illegal  tax,  who  buys  the  same  knowing  the  facts, 
cannot  recover  of  the  town.     32  C.  546. 


112 


§  2382.     Collectors    to    give    bonds.      Every    collector   of 
Bev.  i^'$8877.  t^^^s  shall,  before  he  receives  any  such  warrant,  give  to  the  com- 


45 

COLLECTION    OF   TAXiiS.  ^^ 

xnunity  of  which  he  is  collector,  a  bond  with  surety  to  the  ac- 
ceptance of  the  selectmen,  committee,  or  authority  signing  the 
rate  bill,  for  the  faithful  discharge  of  his  duties. 

8  2382.  sureties  liable  for  money  received  by  the  collector  though  there 
were  no  legal  assessments  or  tax  warrants.  47  C.  77.  Collector  cannot,  on  suU 
for  money  collected,  set  off  claim  for  salary  for  other  years.     51  C.  171. 

§  2383.    Collector's  tax  book  open  to  public  inspection,      ii^s 

Penalty  The  tax  book  of  any  collector  of  town,  city,  borough,  or  r^v.  1888,  saans. 
school  district,  taxes  shall  be  at  all  reasonable  times  open  to  the 
inspection  of  any  taxpayer,  and  to  any  auditor  of  public  accounts 
of  such  town,  city,  borough,  or  school  district.  Any  collector 
who  shall,  after  request,  refuse  to  exhibit  his  tax  book  as  aforesaid, 
shall  forfeit  the  sum  of  one  hundred  dollars  to  such  town,  city, 
borough,  or  school  district,  and  such  penalty  may  be  recovered  by 
an  action  on  such  collector's  official  bond. 

§  2384.    Proceedings  against  negligent  collectors,    if      ii4 

any  collector  of  taxes  shall  fail  to  collect  and  pay  the  same  withm  ^^^  /5Ss3»t». 
the  time  limited  by  the  community  imposing  such  tax,  any  justice 
of  the  peace,  on  application  of  its  selectmen  or  committee,  shall 
grant  an  execution  against  the  body  and  estate  of  such  collector, 
of  the  same  form,  and  to  be  levied  in  the  same  manner,  as  execu- 
tions in  civil  actions. 

§  2884.     Collector  in  default  committed  to  jail  without  trial.     65  C.  30. 

§  2385.   When  new  collector  may  be  appointed,   if  any      iis 

collector  shall  refuse  to  receive  the  rate  bill,  or  to  give  the  bond  r^^  iS^'|;«80. 
required  by  law,  or  to  collect  and  pay  the  tax  within  the  time 
limited,  and  shall  deliver  up  his  rate  bill,  the  selectmen  or  com- 
mittee of  the  community  may  depute  some  person  te  collect  the 
sums  due  on  such  rate  bill,  who  shall  give  bond  as  prescribed  in 
§  2382. 

§  2386.    Negligent  collector,  how  removed,    if  any  col-      iw 

lecter  of  taxes  shall  neglect  to  perform  the  duties  of  his  appoint- Rev.  i888,*f388i. 
ment,  any  judge  of  the  superior  court,  on  written  application  of 
the  selectmen  of  the  town,  the  mayor  and  aldermen  of  the  city, 
the  warden  and  burgesses  of  the  borough,  or  the  committee  of  the 
community,  which  laid  the  texes,  and  upon  due  notice  and  hear- 
ing, mav  remove  him  from  office. 


1849, 


46 


CONNECTICUT  TAX  LAWS. 


117  §  2387.    Representatives  of  dead  collector  may  complete 

Rev.  «S*'s3882.  collection.  When  any  collector  shall,  after  having  settled  his 
rate  bill  with  the  proper  officers,  die  before  completing  the  collection 
of  the  tax,  his  executor  or  administrator  may.  within  six  years 
after  his  decease,  recover  the  amount  uncollected  from  those  liable 
to  pay  the  same,  with  interest  thereon. 
§  2388  will  be  found  on  p.  43. 

]^  §  2389.    Salaried  collector  not  to  collect  after  his  term. 

Bw.  i888,'s8884.  All  towu  and  city  collectors  whose  compensation  is  fixed  by  a 
salary,  and  not  by  a  rate  of  commission,  shall,  during  their  terms 
of  office,  have  authority  to  collect  all  taxes  due  the  towns  and  cities 
of  which  they  are  collectors,  they  having  proper  warrants  therefor, 
and  may  execute  such  warrants  in  any  town;  and  upon  the  ex- 
piration of  their  terms  of  office,  the  rate  bills  not  fully  collected 
shall  be  delivered  to  their  immediate  successors  in  said  offices  re- 
spectively. 

§  2389.     Coll«ctor   paid   by  salary   is   bound  to   deliver  over   his   rate   bill  to 
bis  successor,  though  the  latter  had  not  given  bond.     47  C.  340. 

jj^^j^        §  2390.    Collector  on  commission  may  collect  after  his 

Ber.  ices.  18886.  year.  Deputies.  Collectors  paid  by  commission  may  execute 
1899,  ch.  208.  |.j^^. J.  ^^  warrants  in  any  town  at  any  time,  though  after  the  ex- 
piration of  the  year  limited  for  the  collection  of  the  tax;  and  all 
collectors  shall  have  the  same  powers  as  sheriffs  in  executing  their 
office,  and  may  when  authorized  so  to  do  by  the  selectmen,  or 
mayors  of  cities  in  towns  where  the  powers  of  selectmen  are  limited 
to  the  duties  prescribed  by  the  constitution,  depute  in  writing  any 
sheriff,  deputy  sheriff,  or  constable  for  the  service  of  warrants  for 
the  collection  of  any  poll  or  military  commutation  taxes,  or  taxes 
assessed  on  personal  property  only;  and  the  officer  so  deputed 
shall  have  all  the  powers  of  the  tax  collector  regarding  the  taxes 
so  committed  to  him  for  collection. 

§  2390.  Collector  may  collect  under  his  rate  bill  after  year  for  which  ap- 
pointed, though  another  tax  laid  and  collector  appointed.  10  C.  146.  Liable 
for  levying  on  property  in  one  town  and  posting  and  selling  it  in  another.  11 
C.  472.  Tax  illegally  assessed  paid  under  compulsion  may  be  recorered.  24 
C.  89  :  30  C.  395 ;  35  C.  563.  If  inseparable  portion  of  assessment  is  illegal, 
the  whole  Is  Illegal.  36  C.  573.  Mandamus  lies  against  negligent  collector, 
notwithstanding  there  is  a  remedy  on  the  bond  or  by  execution.  48  C.  145. 
Running  of  interest  not  suspended  by  appeal  from  board  of  relief.     72  C.  599. 

120         §  2391.    Notice  that  taxes  are  due.   Interest  on  unpaid 

^**^iS«:^*"' taxes.     Every  collector  of  town  taxes  shall,  except  as  otherwise 
Rev.  1888,  $8886.  specially  provided  by  law,  publish  a  notice  of  the  time  and  place 


47 


COLLEUnON    OF   TAXES. 

at  which  he  will  receive  them,  by  advertising  in  a  newspaper  pub- 
lished in  the  county  at  least  once  a  week  for  three  successive  weeks 
next  preceding  the  time  in  such  notice  appointed,  and  by  posting 
on  a  signpost  in  his  town  at  least  three  weeks  before  said  time; 
and  collectors  of  other  taxes  shall  appoint  a  time  and  place  for 
receiving  the  same,  and  give  reasonable  notice  thereof;  and  if 
any  tax  laid  by  any  town,  city,  borough,  or  school  district,  except 
as  otherwise  specially  provided  by  law,  shall  remain  unpaid  for 
one  month,  after  the  same  shall  become  due  and  payable,  interest 
at  the  rate  of  nine  per  cent,  shall  be  charged  from  the  time  when 
such  tax  becomes  due  until  the  same  shall  be  paid,  which  shall  be 
collectible  as  a  part  of  said  tax;  and  said  collectors  shall  keep 
an  accurate  and  separate  account  of  all  such  additions,  and  the 
time  when  the  same  may  be  received,  and  shall  pay  over  the  same 
as  a  part  of  said  tax. 


§  2392.    School  fund  mortgage  talces  precedence  of  tax      121 

lien.     No  tax  assessed  upon  property  mortgaged  to  the  state  of  ^^^  /^'jssw. 
Connecticut  to  secure  a  loan  from  the  school  fund,  shall  be  a  lien 
upon  said  property  which  shall  take  precedence  of  such  mortgage 
or  mortgages  thereon. 


§  2393.  When  taxes  become  due.  Taxes  shall  become 
due  on  the  first  day  on  which  the  collector  thereof,  according  to 
the  terms  of  the  notice  given  by  him,  is  ready  to  receive  them. 


122 

1887. 
Rev. 1888, §3888. 


§  2394.    Collector's  demands.    Levy  on  chattels,  realty,      12a 

or  body,     if  any  person  shall  fail  to  pay  any  tax,  the  collector  J^j^jjgg; 

shall,  if  such  person  be  a  resident  of  the  town  wherein  the  tax^'**'**-^*'^- 

is  laid,  make  demand  of  him  therefor,  or  leave  written  demand  at 

his  usual  place  of  abode.    If  such  person  be  not  a  resident  of  the 

town,  the  collector  shall  make  demand  of  him  therefor,  or  deposit 

in  some  post  office  in  said  town  a  written  demand  for  said  tax, 

postage  prepaid,  addressed  to  such  person  at  his  last  known  place  - 

of  residence.    After  demand  shall  have  been  made  in  the  manner 

above  provided,  the  collector  may  levy  for  said  tax  on  any  taxable 

goods  and  chattels  of  such  person,  and  post  and  sell  them  in  the 

manner  provided  in  case  of  executions;  but  if  no  such  goods  or 

chattels  belonging  to  such  person  can  be  found  after  reasonable 

search  by  the  collector,  he  may  enforce  by  levy  and  sale  any  lien 

^pon  real  estate  for  said  taxes,  or  he  may  levy  upon  and  sell  such 

interest  of  the  person  in  any  real  estate  as  exists  at  the  date  of 


48  '  COXNECTICUT   TAX   LAWS. 

the4evy,  or  he  may  levy  on  the  body  of  such  person  and  commit 
him  to  jail,  there  to  remain  until  he  shall  pay  such  tax  and  the 
legal  costs,  or  be  discharged  in  due  course  of  law. 

§  8394.  Demand  necessary  before  levy,  but  not  to  make  the  tax  due.  30  C. 
395.  Injunction  will  be  granted  against  collection  of  taxes  for  imperious 
reasons  only.  39  C.  401 ;  42  C.  30 ;  46  C.  243 ;  see  47  C.  294.  One  whose  duty 
it  is  to  pay  a  tax  cannot  purchase  property  on  sale  for  the  tax.  46  C.  513 ;  48 
C.  395.  Officer  liable  for  imprisoning  one  to  compel  payment  of  an  amount  which 
includes  illegal  fees.  50  C.  78.  Hay  produced  during  season  next  preceding 
listing  is  not  liable  to  seizure.     79  C.  295. 

124         §  2395.    Collection  of  poll  and  military  taxes  by  im- 

iSslchiw!  priSOnment.  when  any  person  shall  neglect  or  refuse  to  pay 
1907,  ch.  .50.  ajiy  poll  Qj.  military  tax  assessed  against  him,  after  payment  of  the 
same  shall  have  been  legally  demanded,  the  tax  collector  of  the 
town  to  which  said  tax  is  due,  and  who  is  authorized  to  collect  said 
tax,  may,  at  any  time  within  three  years  after  said  tax  shall  be- 
come due,  prefer  his  complaint  to  any  justice  of  the  peace  residing 
in  said  town,  or  to  any  city,  town,  or  borough  court  established 
within  said  town,  alleging  the  nonpayment  of  said  tax,  and  such 
justice  of  the  peace,  or  court,  shall  thereupon  cause  such  delin- 
quent taxpayer  to  be  arrested  and  brought  before  such  justice 
or  court.  Such  justice  or  court  shall  thereupon  hear  and  deter- 
mine such  case,  and,  if  no  proper  or  sufficient  reason  is  shown  by 
said  delinquent  taxpayer  why  said  tax  has  not  been  paid,  shall 
order  the  accused  to  stand  committed  to  the  jail  or  workhouse  in 
the  county  until  such  tax,  with  the  interest  thereon  and  all  costs 
of  the  proceedings,  shall  be  paid.  Any  person  committed  to  jail 
under  the  provisions  of  this  section  shall  be  required  to  do  such 
work  as  his  physical  condition  may  allow,  and  shall  be  discharged 
when  his  labor  at  the  rate  of  one  dollar  a  day  shall  amount  to  said 
tax  and  costs;  and  thereupon  the  county  commissioners  shall  pay 
to  the  tax  collector  of  the  municipality  from  which  the  delinquent 
was  committed  the  amount  of  said  tax.  There  shall  be  allowed 
each  tax  collector,  for  services  in  causing  the  arrest  of  such  de- 
linquent taxpayer,  two  dollars,  and  the  court  and  officers'  fees 
shall  be  the  same  as  in  criminal  cases;  and  the  delinquent  shall 
pay  two  dollars  and  twenty-five  cents  board  for  each  week  of  his 
commitment.  All  of  the  foregoing  expenses  shall  be  taxed  as  a 
part  of  the  costs  against  such  delinquent  taxpayer.  The  fore- 
going provisions  shall  apply  to  the  collection  of  all  poll  and 
military  taxes  now  due  and  unpaid. 

§§  2396-2407  will  be  found  on  pp.  50-50. 


Rev 


125         §  2408.    Town  collectors  to  account  and  pay  over 

I'lsss^sJloa  nionthly.     Every  collector  of  town  taxes  shall,  on  or  before  the 
fifth  day  of  every  month,  pay  to  the  town  treasurer  all  moneys 


COLLECTION  OF  TAXES.  ^^ 

collected  by  him  previous  to  the  first  day  of  that  month,  as  taxes 
and  interest  thereon,  and  shall  at  the  same  time  deliver  to  said 
treasurer  a  complete  list  of  the  names  of  the  persons  from  whom 
said  moneys  were  collected,  stating  therein  the  amount  of  principal 
and  interest  paid  by  each  person  named  on  said  list,  and  the  time 
of  such  payment. 

s  2409.    List  of  taxpayers  to  be  kept  until  settlement      i^e 

with  collector.     All  town  treasurers  shall  preserve  all  said  lists  ^^^^  jg^^j,^ 

so  delivered  to  them  until  the  next  annual  audit  and  settlement  of 

their  accounts  with  their  respective  towns,  and  then  deliver  the 

said  lists  to  the  selectmen,  who  shall  keep  them  until  the  accounts 

of  the  collector  delivering  the  same  are  finally  settled  with  the 

town. 

§  2410.    Collector  neglecting  to  deliver  money  and  lists      127 

forfeits  fees,  if  the  collector  of  any  town  shall  retain  said  r^,.  ig^/^jgofi. 
moneys  or  lists,  or  neglect  to  pay  said  moneys  or  deliver  said  lists, 
as  above  required,  he  shall  thereby  forfeit  his  fees  for  collecting 
said  moneys,  and  the  treasurer  shall  forthwith  inform  the  select- 
men of  such  town,  in  writing,  of  such  retention  or  neglect,  and 
said  selectmen  shall  enforce  said  forfeiture. 

§  2411.    Penalty  for  violating  preceding  three  sections.      1^ 

Every  person  violating  any  of  the  provisions  of  §§  2408,  2409,  and  Rev.i888.«3>3«. 
2410  shall  forfeit  to  the  town  where  such  violation  occurs  the  sum 
of  one  hundred  dollars;  provided  that   said   sections   shall   not 
apply  to  towns  where  there  may  be  in  force  any  special  and  local 
system  or  method,  provided  by  law,  for  the  collection  of  taxes. 

§  2412.     Form  of  tax  warrant.     Warrants  for  the  collec-     J129^ 
tion  of  taxes  may  be  in  the  following  form:  Rev.i888,f«or. 

To  A.  B.,  collector  of  taxes  of  the  (here  insert  the  name 

of  the  community  laying  the  tax) ,  in  the  county  of . 

greeting:  By  authority  of  the  state  of  Connecticut,  you  are 
hereby  commanded  forthwith  to  collect  of  each  person  named 
in  the  annexed  list  his  proportion  of  the  same,  as  therein 
stated,  being  a  tax  laid  by    (name  of  community),   on  the 

. day  of ^  A.  D.  19—.    And  you  are  to 

pay  the  amount  of  said  tax,  less  abatements,  and  less  taxes  the 
lien  for  which  has  been  continued  by  certificate,  to  the  treas- 
urer of  said    (name  of  the  community),  on   or  before  the 

— day  of  .   A.  D.   19—.     And  if  any     - 

person  fails  to  pay  his  proportion  of  said  tax,  upon  demand. 


so  CONNECTICUT   TAX   LAWS. 

you  are  to  levy  upon  his  goods  and  chattels,  and  dispose  of  the 
same  as  the  law  directs;  and  after  satisfying  said  tax  and  the 
lawful  charges,  return  the  surplus,  if  any,  to  him;  and  if  such 
goods  and  chattels  do  not  come  to  your  knowledge,  you  are  to 
levy  upon  his  real  estate,  and  sell  enough  thereof  to  pay  his 
tax  and  the  costs  of  levy,  and  give  to  the  purchaser  a  deed 
thereof,  or  take  the  body  of  said  person,  and  him  commit  unto 
the  keeper  of  the  jail  of  said  county  within  the  prison,  who 
is  hereby  commanded  to  receive  and  safely  keep  him  until 
he  shall  pay  said  sum,  together  with  your  fees,  or  be  discharged 

in  due  course  of  law.     Dated  at this 

day  of  ,  A.  D.  19—. 

A.  B.,  Justice  of  the  Peace. 

§  2412.     The  form  given  need  not  be  strictly  pursued.     50  C.   81. 

§  2413  will  be  found  on  p.  57. 
§  2414  will  be  found  on  p.  58. 

liiens  and  Sales. 

130  §  2396.    Tax  lien.    Its  degree  of  precedence.    How  en- 

^^  ilU:  ^^^'  forced.  The  interest  of  any  person  in  any  item  of  real  estate, 
Rev.  1888.  §3890.  which  is  legally  set  in  his  tax  list,  shaU  be  subject  to  a  lien  for 
that  part  of  his  taxes  which  is  laid  upon  the  valuation  of  said 
interest,  as  found  in  said  list  when  finally  completed.  Said  lien 
shall  exist  from  the  first  day  of  October  in  the  year  previous  to 
that  in  which  said  taxes  become  due  until  one  year  after  said  taxes 
become  due,  and,  during  such  existence,  shall  take  precedence  of 
all  transfers  and  incumbrances,  in  any  wise  affecting  said  interest 
in  said  item,  or  any  part  of  it,  which  become  matters  of  record 
after  said  first  day  of  October.  As  to  mortgages,  attachments, 
and  liens,  which  become  matters  of  record  before  said  first  day  of 
October,  said  taji  lien  shall  take  precedence  only  of  those  which  pur- 
port' to  cover  or  affect  said  interest  in  the  whole  of  said  item. 
Said  lien,  while  it  exists  as  above  and  before  it  is  continued  by 
certificate,  may  be  enforced  by  levy  and  sale  completed  before  its 
expiration.  J^o  sale  of  real  estate  for  taxes,  or  foreclosure  of  any 
tax  lien,  shall  divest  the  estate  sold  of  any  existing  lien  for  othor 
taxes. 

§  2896,  Tax  paid  by  mortgagee  to  protect  the  estate  a  charge  on  the  land. 
14  C.  32.  Voluntary  payment  of  tax  not  recoverable.  24  C.  88 ;  30  C.  395 : 
47  C.  294 ;  51  C.  259.  Under  former  statute,  lien  was  good  for  all  owner's  taxes 
both  on  realty  and  personalty  and  took  precedence  of  pre-existing  mortgage,  not- 
withstanding owner  had  other  property  subject  to  levy.  48  C.  243.  Foreclosure, 
after  title  has  become  absolute,  is  a  "transfer."  46  C.  243.  Owner  of  equity 
of  redemption  acquires  no  title,  by  purchase  at  tax  sale,  against  mortgagee.  48 
C.  895.  Land  is  not  rightly  listed  or  liened  in  name  of  agent.  59  C.  423  Lien 
Is  independent  of  demand  for,  or  attempt  to  collect,  the  tax.  59  C.  621.  Land 
now  subject  to  lien  only  for  tax  on  itself.  60  C.  117.  This  section  simply  fixes 
a  time  beyond  which  tax  lien  shall  not  have  precedence  over  other  liens  68  C 
294.  Pull  tax  on  three  pieces  of  land  not  collectible  by  foreclosing  lien  on  two 
pieces.     74  C.  94. 


COLLECIJON    OF   TAXKS. 


51 


Tax  liens  in  New  Haven;  existence  and  precedence.   The  ^^^i3i^ 

lien  for  taxes  provided  by  section  2396  of  the  general  statutes  shall,  ,907,  ch.  74.  ^. 
as  to  real  estate  situated  within  the  town  of  New  Haven,  exist 
from  the  first  day  of  June  in  the  year  previous  to  that  in  which '"  *f*fit^*^ 
such  taxes  become  due,  and  the  precedence  of  such  lien  shall  be 
determined  as  of  the  first  day  of  June  and  not  of  the  first  day  of 
October,  but  in  all  other  respects  as  provided  in  said  section. 

§  2397.    Foreclosure  of  tax  liens.   Jurisdiction.   The  tax      isa 

collector  of  any  town,  city,  borough,  or  school  district,  and  the  uev.  i888,'^i. 
chairmen  of  other  communities,  may  bring  suit  for  the  foreclosure  ^«»^ci>.v.i. 
of  tax  liens  in  the  name  of  the  community  by  which  the  tax  was 
laid,  and  all  communities  having  tax  liens  upon  the  same  piece 
of  land  may  join  in  one  complaint  for  the  foreclosure  of  the  same, 
in  which  case  the  amount  of  the  largest  tax  shall  determine  the 
jurisdiction  of  the  court,  and  the  court  having  jurisdiction  may 
limit  a  time  for  redemption,  or  order  the  sale  of  the  property,  or 
pass  such  other  decree  as  it  shall  judge  proper. 

§  2397.     Tax  debt  is  recoverable  only  from  party  against  whom  it  is  assessed, 
or  his  immediate  representatives.     74  C.  683. 

§  2398.    Sale  of  equity  or  particular  estate  under  tax      vss 

levy.    In  selling,  under  the  levy  of  a  tax  warrant,  the  equity  of  Kel'^IW,^!*! 

redemption,  or  interest  for  life  or  years,  which  any  person  has  in 

any  real  or  personal  estate,  in  case  it  is  unnecessary  to  sell  the 

whole  thereof,  an  undivided  portion  shall  be  sold,  unless  it  be  an 

interest  for  a  term  of  years,  in  which  case  the  sale  shall  be  of 

the  whole  interest  for  a  definite  portion  of  said  term. 

§  2399.    Mode  of  selling  land  for  taxes,  when  a  collector      i:m 

shaU  lew  a  tax  warrant  on  real  estate,  he  shall  prepare  duplicate  Jg^;  ^^;^, 
I  notices  thereof,  containing  the  name  of  the  taxpayer,  the  amount    !»*«•>  c^.  44. 
of  the  tax,  a  description  of  the  property  levied  upon,  and  the  time 
I  and  place  of  sale,  one  of  which  he  shall  post  on  that  signpost  in 
the  town  where  the  land  to  be  sold  is  situated,  which  is  nearest  to 
hiid  land,  and  the  other  he  shall  file  in  the  town  clerk's  office  of 
I  said  town,  which  posting  and  filing  shall  be  done  not  more  than 
I  ten  and  not  less  than  nine  weeks  before  the  time  of  sale,  and  shall 
«'<instituto  a  legal  levy  of  said  warrant  upon  the  real  estate  therein 
[referred  to.    He  shall  also  publish  a  similar  notice  for  three  suc- 
cessive weeks,  at  least  once  a  week,  in  a  newspaper  published  in 
said  town,  if  any  there  be ;  otherwise  in  a  newspaper  published  in 
the  counly,  beginning  not  more  than  ten  and  not  less  than  nine 
k^eks  before  the  time  of  sale.    He  shall  also  send  by  mail,  posta.sre 


1 


I 


62  COXKECTICUT   TAX   LAWS. 

prepaid,  to  the  delinquent  taxpayer  and  to  each  mortgagee,  lien 
holder,  and  other  record  incumbrancer,  whose  interest  in  said  prop- 
erty will  be  affected  by  said  sale,  a  similar  notice  at  least  four 
weeks  before  said  sale,  addressed  to  his  place  of  residence,  if  known 
to  the  collector,  otherwise  to  his  place  of  residence  as  given  in  the  . 
records  of  said  town.    Said  collector,  if  he  deem  it  desirable,  may  ' 
adjourn  said  sale  from  time  to  time  by  causing  public  notice  of 
such  adjournment  and  the  time  and  place  of  such  adjourned  sale 
to  be  given  at  the  time  and  place  mentioned  in  said  notices.    At 
the  time  and  place  mentioned  in  said  notices,  or,  if  said  sale  be 
adjourned,  at  the  time  and  place  specified  at  the  time  of  adjourn- 
ment as  aforesaid,  said  collector  shall  sell  at  public  auction  enough 
of  said  estate  to  pay  the  taxes  with  the  interest  allowed  by  law 
and  his  fees,  and  within  one  week  after  such  sale  shall  execute 
a  deed  thereof  to  the  purchaser  and  lodge  the  same  in  the  office 
of  the  town  clerk  of  said  town,  where  it  shall  remain  unrecorded  one 
year  from  the  date  of  such  sale,  and  if  the  delinquent  taxpayer  or 
any  person  interested  in  the  estate  shall  within  such  time  pay  or 
tender  to  the  purchaser  the  amount  paid  by  him,  with  twelve  per 
cent,  interest,  such  deed  shall  be  delivered  to  the  person  paying  or 
tendering  the  money  who,  if  not  the  person  whose  primary  duty 
it  was  to  pay  the  tax,  shall  have  a  claim  against  the  person  whose 
primary  duty  as  between  themselves  it  was  to  pay  said  tax  for 
the  amount  so  paid,  and  may  add  the  same  to  any  claim  for  which 
he  has  security  upon  the  premises  sold.    If  the  purchase  money  and 
interest  shall  not  be  paid  within  said  year,  the  deed  shall  be  re- 
corded and  have  full  effect. 

§  2399.  Several  collectors  cannot  join  in  one  deed  lands  sold  by  them 
severally.  2  R.  437.  Under  revision  of  1821,  notice  to  taxpayer  before  making 
distress  unnecessary,  and  a  demand  of  personal  property  before  taking  real  estate 
unnecessary.  7  C.  505  ;  see  30  C.  401.  Time  within  which  deed  should  be  exe- 
cuted. 7  C.  505.  Demand  not  necessary  to  make  tax  due  but  a  prerequisite  of 
a  levy.  30  C.  401.  No  equitable  ground  for  reconveyance,  where  land  legally 
assessed  is  sold  under  a  void  warrant,  without  indemnifying  the  purchaser.  30 
C,  404.  One  whose  duty  requires  him  to  pay  a  tax  cannot  be  a  purchaser  of  the 
property  when  sold  for  the  tax.  46  C.  513;  48  C.  395.  Collector  must  sell  by 
metes  and  bounds  unless  tax  debtor's  interest  is  an  undivided  one;  and  the  sale 
must  be  conducted  in  the  fairest  manner.     47  C.  190. 

136  §  1018.    Tax  warrant  sale.     Injunction;  adjournment. 

R^v^MBsSm  When  any  temporary  injunction  shall  be  granted  to  restrain  a  sale 
on  execution  or  tax  warrant,  the  injunction  order  may  direct  thc^ 
levying  officer  to  adjourn  the  sale  in  such  manner  and  for  such 
time  as  the  order  may  prescribe ;  and  if  no  such  direction  be  given, 
said  officer,  nevertheless,  may  adjourn  the  sale,  from  time  to  time, 
while  the  injunction  remains  in  force;  and  while  such  sale  shall 
be  so  adjourned,  the  lien  created  by  the  levy  shall  remain  in  force. 


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COLUiCTlON    OF   TAXES. 


68 


§  2400.     Form  of  collector's  deed.    The  deed  given  by  any        136 

Rev.  1888,  S88M. 


collector  for  real  estate  sold  by  him  for  taxes  shall  be  in  substance        iwr 


in  the  form  following: 

Know  all  men  by  these  presents,  that,  whereas  the   (here 

insert  the  name  of  the  community)  did  on  the day  of 

: ,  19 — ,  lay  a  tax  of mills  on  the  dollar  on 

its  grand  list  next  to  be  (or  last)  perfected,  a  rate  bill  for 
which,  and  for  a  military  commutation  and  poll  tax  (if  such 
be  the  fact),  in  all  respects  made  out  according  to  law  with  a 
warrant  thereto  attached,  was  placed  in  my  hands,  1  being 
the  duly  appointed  and  qualified  collector  thereof,  for  collec- 
tion, which  tax  became  due  on  the dav  of , 

19 — ;  and,  whereas  A.  B.,  upon  demand  made,  neglected  and 
refused  to  pay  the  tax  set  opposite  his  name  in  said  rate  bill, 

and  thereupon,  on  the  day  of  ,   19 — ,  I 

levied  upon  the  parcel  of  real  estate  hereinafter  described  for 
that  portion  of  said  tax  which  was  assessed  thereon,  to  wit: 

.$ an(j  accrued  interest   (or  if  the  levy  was  for  the 

whole  tax,  for  the  amount  of  said  tax,  to  wit :   $ and 

accrued  interest)  and  gave  due  notice  thereof  to  said  taxpayer 

and  to as  by  law  provided,  which  real  estate  so  levied 

upon  is  situated  in  and  bounded  ,  and  on 

the day  of ,  19 — ,  no  one  having  previously 

tendered  me  said  tax  with  interest  and  my  fees,  in  pursuance 
of  said  levy,  and  in  accordance  with  the  terms  of  said  notices, 
I  sold  at  public  auction  the  whole  of  (or  the  following  i>ortion 

of)  said  real  estate  of (to  wit)  to  C.  D.,  inasmuch 

as  no  one  offered  to  take  any  less  thereof  for  the  amount  due, 

for  the  sum  of  $ ,  being  the  amount  of  the  ta.\  levied 

for,  with  interest,  and  my  fees.  Xow,  therefore,  in  considera- 
tion of  the  premises,  and  of  said  sum  of  money,  received  to 
my  full  satisfaction,  of  said  C.  D.,  I  hereby  bargain  and  sell 
unto  him  the  premises  last  above  described,  with  the  appurten- 
ances, to  have  and  to  hold  the  same  to  him  and  his  heirs  for- 
ever. And,  also,  T,  the  said  collector,  do  by  these  presents 
bind  myself  and  my  heirs,  forever,  to  warrant  and  defend  the 
above  granted  and  bargained  premises  to  the  said  grantee,  his 
heirs  and  assigns,  against  all  claims  and  demands  arising 
from  any  necessarv^  act  omitted  or  unlawful  act  done  by  me  in 
connection  with  the  aforesaid  levy  or  sale  which  impairs  the 
same.     In  witness  whereof  I  have  hereunto  set  mv  hand  and 

s^l  this  day  of  ,  19—. 

Signed,  sealed,  and  delivered  E.  F.,  (Seal), 

in  presence  of  Collector  as  aforesaid. 

(Usual  form  of  acknowledgment.) 


i 


1 


o4 


COXXKCTICUT   TAX    LAWS. 


137  §2401.    Collector's  deed  as  evidence,    irregularities. 

KeT.i8w;i38{e.  Penalty.  Any  deed,  or  the  certified  copy  of  the  record  of  any 
deed,  purporting  to  be  executed  by  a  tax  collector  and  similar,  or, 
mutatis  mutandis,  in  substance  similar,  to  the  above,  shall  be  prima 
facie  evidence  of  a  valid  and  unincumbered  title  in  the  grantee 
to  the  premises  therein  purported  to  be  conveyed,  and  of  the 
existence  and  regularity  of  all  votes  and  acts  necessary  to  the 
validity  of  the  tax  therein  referred  to,  as  the  same  was  assessed, 
and  of  the  levy  and  sale  therefor,  and  no  tax  collector  shall  be 
required  to  make  return  upon  his  warrant  of  his  doings  thereunder. 
No  act  done  or  omitted,  relative  to  the  assessment  or  collection  of 
a  tax,  including  everything  connected  therewith,  after  the  vote 
of  the  community  laying  the  same,  up  to  and  including  the  final 
collection  thereof  or  sale  of  property  therefor,  shall  in  any  way 
affect  or  impair  the  validity  of  such  tax  as  assessed,  collected,  or 
sought  to  be  collected,  or  the  validity  of  said  sale,  unless  the  person 
contesting  such  validity  shall  show  that  such  act  done  or  omitted 
caused  said  tax  to  be  greater  than  it  would  have  been  had  a  tax  of 
the  same  per  cent,  in  favor  of  said  community  been  in  all  respects 
'legally  assessed  ap:ainst  the  taxpayer,  or  did  or  would  have  put  him 
to  a  greater  expense  in  redeeming  the  property  sold  than  if  the 
same  had  been  sold  in  all  respects  according  to  law,  or  that  the 
collector  neglected  to  mail  the  notice  by  law  required  to  him,  or 
to  those  with  whom  he  is  in  privity  of  title,  and  who  have  a  right 
to  notice  of  such  sale,  and  that  he  or  they  in  fact  did  not  know  of 
such  sale  within  one  year  after  it  was  made;  provided,  said  prop- 
erty was  by  law  liable  to  be  sold  to  satisfy  said  tax ;  but  the  fact 
that  the  collector  charged  or  received  illegal  fees  upon  such  sale 
shall  in  no  wise  impair  its  validity,  unless  the  person  contesting 
it  shall  show  that  the  taxpayer  or  some  one  interested  in  the  prop- 
erty sold  tendered  the  lawful  tax,  interest,  and  fees  to  the  collector, 
before  such  sale,  or  the  purchase  money  with  interest,  less  the  ex- 
cessive fees,  to  the  purchaser  within  one  year  after  it  was  made. 

138  §  2402.    Penalty  for  official  misconduct.    Every  assessor, 

R«¥.iS,'§88»5.  member  of  the  board  of  relief,  selectman,  committee,  or  collector, 
who  shall  do  any  unlawful  act,  or  omit  to  do  any  necessary  act 
connected  with  the  levy,  assessment,  or  collection  of  any  tax,  shall 
forfeit  Mty  dollars  to  the  person  aggrieved  thereby,  to  be  collected 
by  such  person  in  an  action  on  this  statute,  and  every  collector  who 
shall  charge  or  receive  any  illegal  fees  shall,  in  addition  to  said 
sum  of  fifty  dollars,  also  forfeit  double  the  amount  of  such  illegal 
fees  to  the  person  aggrieved  to  be  collected  as  aforesaid. 


\  4 


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V 


COLLECTION   OF   TAXES. 


55 


§  2403.   Continuance  of  tax  lien  by  certificate.    Dis-     ^^^ 

charge  of  same.     The  tax  collector  of  any  town,  city,  borough,  Jg^iagfjigS 
or  sdiool  district,  and  the  chairman  of  the  committee  of  other  jqJ*Jj^®^^j^ 
communities,  may  continue  any  tax  lien  upon  any  real  estate  byiw^i***  i^^t* 
causing  to  be  recorded  in  the  land  records  of  the  town  in  which 
the  real  estate  is  situated,  within  the  first  year  after  the  tax  be- 
comes due,  his  certificate,  describing  the  real  estate,  the  amount 
of  the  tax,  and  the  time  when  it  became  due;  and  thereupon  such 
tax,  with  the  interest  thereon  at  seven  per  centum  per  annum  in  lieu 
of  nine  per  centum,  shall  remain  a  lien  upon  such  real  estate  from 
the  recording  of  such  certificate,  until  paid;  and  any  tax  lien 
so  continued,  when  the  tax  has  been  paid,  may  be  discharged  by 
a  certificate  of  the  then  collector  of  taxes  recorded  in  such  land 
records. 

§  2403.  Certificate  for  tax  assessed  on  building  alone  not  Invalid  for  includ- 
ing land  also.  51  C.  259.  Certificate  must  give  data  showing  correct  amount 
of  tax  itself.  67  C.  528.  Liens  for  ordinary  taxes  hold  until  discharged  by  pay- 
ment. 79  C.  40.  Under  former  statute,  foreclosure  of  municipal  assessment  liens 
not  affected  by  five-year  limitation  for  bringing  suit.     79  C.  41. 

Notice  of  continuance  of  tax  lien  by  certificate.    Other      ^^^ 

notices.  Whenever  any  collector  of  town  taxes  shall  file  with  the  Sorldi^Sa 
town  clerk  his  certificate  for  the  purpose  of  continuing  the  lien  of 
any  tax  upon  real  estate,  it  shall  be  his  duty  at  the  same  time,  or 
within  thirty  days  thereafter,  to  give  notice  to  the  person  in  whose 
name  such  property  appears  of  record,  that  such  certificate  has  been 
filed,  which  notice  shall  contain  a  statement  of  the  original  amount 
of  such  tax,  and  if  the  person  to  whom  such  notice  is  sent  is  not  the 
person  against  whom  said  tax  was  assessed,  such  notice  shall  con- 
tain the  name  of  the  person  against  whom  said  tax  was  assessed. 
The  foregoing  notice  shall  not  be  required  in  cases  where  the 
collector,  within  thirty  days  prior  to  the  filing  of  such  certificate, 
has  given  notice  to  the  person  who  appears  of  record  to  be  the 
owner  of  his  intention  to  file  such  certificate  of  lien.  The  notices 
required  herein  shall  not  take  the  place  of  other  notices  now  re- 
quired by  law,  nor  shall  a  failure  to  give  the  notices  required  by 
this  act  invalidate  the  collection  of  the  taxes  or  the  certificate  of 
lien. 

§  2404.    Fees  relative  to  tax  liens.   The  fee  of  town  clerks      i4i 

for  recording  a  tax  lien  shall  be  twentv-five  cents,  in  addition  ton^^ 
which  sum  there  shall  be  allowed  in  favor  of  the  municipality 
filing}  such  lien  the  sum  of  fifty  cents,  making  a  total  of  seventy- 
five  cents,   which   shall   be  collected   in   addition   to  the  tax   so 


1881 
1888, 


1 


If 


> 


56 


CONNECTICUT  TAX   LAWS. 


secured;  but  nothing  in  this  section,  §  2394,  or  §§  2396  to  2403, 
both  inclusive,  shall  affect  any  municipality  or  community  for 
which  special  provision  has  been  made  by  statute. 

§  2404.     Exception  of  municipalities  and  communities  under  special  statutory 
provisions  construed.     60  C.  119. 

142  §  2405.    Collector  not  to  sell  land  without  notice  to  in- 

Rei%8^  CUmbrancerS.  No  collector  of  taxes  shall  levy  upon  and  sell 
under  his  warrant  any  real  estate  which  is  subject  to  a  mortgage, 
lien,  or  other  incumbrance  appearing  of  record  at  the  time  of  such 
levy,  unless  he  shall  have  sent  by  mail,  postage  prepaid,  a  written 
notice  directed  to  the  holder  of  every  such  mortgage,  lien,  or 
incumbrance,  at  least  four  weeks  before  such  sale,  in  manner  and 
form  as  specified  in  §  2399. 

§  2405.     This  section  does  not  affect  the  rule  that  one  whose  duty  it  is  to 
pay  the  tax  cannot  buy  the  property  at  the  tax  sale.     48  C.  395. 

143  §  2406.    Relief  from  levy  on  body  by  taking  poor  debtor's 

Rev.iW5,p.iw,Q^^|^^  When  any  person,  committed  to  jail  by  the  collector  for 
Rev.  1888.;  §8000.  the  nonpayment  of  any  tax,  except  poll  and  military  taxes,  shall 
be  poor  and  unable  to  pay  it,  he  may  apply  to  take  the  poor 
debtor's  oath,  giving  the  requisite  notice  to  the  mayor,  warden, 
or  one  of  the  selectmen  or  committee,  of  the  community  laying  such 
tax;  and  if  admitted  to  take  such  oath,  the  community  shall  pay 
such  collector  the  amount  of  the  tax,  and  the  costs  occasioned  by 
the  commitment  therefor,  if  made  within  eight  months  after  the 
time  when  such  tax  became  payable. 

144  §  2407.    Taxes  may  be  collected  by  suit,  au  taxes,  prop- 

Bey.i^^,*i890i.erly  assesscd,  shall  become  a  debt  due  from  the  person,  persons, 
i«oi  ch.  ilM3.\)r  corporation,  against  whom  they  are  respectively  assessed,  to 
the  city,  town,  district,  or  community  in  whose  favor  they  are 
assessed,  and  may  be,  in  addition  to  the  other  remedies  provided 
by  law,  recovered  by  any  proper  action,  in  the  name  of  the  com- 
munity in  whose  favor  they  are  assessed ;  but  the  bringing  of  an 
action  under  this  section  shall  in  no  way  whatsoever  affect  the 
life  of  the  lien  given  under  section  2403,  or  the  right  to  bring 
action  of  foreclosure  under  the  same ;  provided,  that  a  substantial 
recovery  by  either  of  such  remedies  shall  bar  a  recovery  by  any 
other  remedy. 

S  84W.  statute  gives  a  simple  remedy  and  dispenses  with  prolixity  in  plead- 
ing. 58  C.  526.  Special  provision  as  to  collection  does  not  exclude  general  statu- 
tory provisions.  60  C.  117.  Action  by  sUte  against  railroad  company  for  taxes, 
warranted  by  usage  if  not  by  this  section.  60  C.  334;  70  C.  602.  Death  of 
collector  for  both  town  and  city  of  Hartford.  66  C.  294.  Assessments  of  benefits 
not  within  the  law  authorizing  collection  of  interest  on  unpaid  taxes.  67  C.  162. 
Tax  on  whole  piece  may  be  recovered  by  foreclosure  of  lien  as  to  wife's  ha« 
interest.     79  C.  633. 


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TAX    COMMISSIONER. 


67 


145 


§  2366.    Collector  to  report  to  town  clerk  mistakes  in 

assessment.     The  colloetor  of  town  taxes  in  any  town  shall  re- ^^  ^ggg  jgg^ 

port  to  the  ix)wn  clerk  all  property  liable  to  assessment  therein 

which  is  not  assessed  or  is  assessed  to  wrong  parties,  as  soon  as 

such  fact  shall  come  to  his  knowledge,  and  the  town  clerk  sliall 

make  a  proper  memorandum  thereof,  to  be  kept  in  his  office  for 

the  use  of  the  board  of  assessors  of  such  town. 


TAX  COMMISSIONER. 

Appointment,  Duties  and  Powers. 

§  2413.    Appointment  and  duties  of  tax  commissioner. 

The  governor  shall,  on  or  before  the  first  day  of  June,  1905,  and 
quadrennially  thereafter,  nominate,  and,  with  the  advice  and  con- 
sent of  the  senate,  appoint,  a  tax  commissioner,  who  shall  hold 
office  for  four  years  from  the  first  day  of  July  in  the  year  in  which 
he  is  appointed,  unless  sooner  removed  by  the  governor  for  cause; 
and  the  governor  shall  fill  any  vacancy  occurring  during  said  term 
for  the  unexpired  portion  thereof.  The  comptroller  shall  provide 
and  furnish  a  suitable  room  in  the  capitol  for  said  tax  commis- 
sioner, and  provide  him  with  necessary  books,  blanks,  and  station- 
ery. Said  tax  commissioner  shall,  before  entering  upon  the  duties 
of  his  office,  take  the  oath  by  law  provided  for  executive  and 
judicial  officers;  and  in  the  performance  of  his  duties  he  shall 
have  power  to  administer  oaths  to  any  person.  Said  tax  com- 
missioner shall  visit  the  towns  in  this  state  and  inquire  into  the 
manner  in  which  the  laws  relating  to  listing  and  assessing  property 
taxable  therein  are  executed  by  the  assessors  and  boards  of  relief, 
and  whether  all  persons  and  property  taxable  in  such  towns  are, 
in  fact,  justly  assessed  and  taxed,  and  whether  all  taxes  which  are 
due  and  collectible  are,  in  fact,  collected;  and  for  the  purpose  of 
such  inquiry  he  shall  have  power  to  summon  any  persons  in  such 
towns  before  him,  and  examine  them  under  oath,  and  to  compel 
the  attendance  of  any  such  witnesses,  and  the  production  of  books 
and  papers,  by  suitable  process.  No  such  witness  shall  be  excused 
from  testifying  or  from  producing  books  or  papers  on  the  ground 
that  such  testimony  or  the  production  of  such  books  or  papers 
will  tend  to  incriminate  him,  but  such  evidence  or  production  of 
books  or  papers  shall  not  be  used  in  any  criminal  proceedings 
against  him.  If  any  person  disobeys  such  process,  or,  having  ap- 
peared in  obedience  thereto,  refuses  to  answer  any  question  put 
to  him  by  said  commissioner,  said  commissioner  may  apply  in 
writing  to  any  judge  of  the  superior  court,  setting  forth  such 
disobedience  to  process  or  refusal  to  answer,  and  said  judge  shall 


14B 

1901.  ch.  fl 


/ 


/ 


58 


C'ONNECTICDT   TAX   LAWS. 


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thereupon  cause  such  person  to  come  before  him  and  shall  inquire 
into  the  facts  set  forth  in  such  application,  and  may  thereupon 
commit  such  person  to  jail  until  he  shall  comply  with  the  pro- 
visions of  this  section. 

147  §  2414.    Member  of  board  of  equalization.    Reports. 

woi.ch.  m.  ^jji^j  tax  commissioner  shall  be  a  member  of  the  board  of  equaliza- 
tion, and  shall  annually  report  to  said  board  the  result  of  his 
official  inquiries.  He  shall  also  make  a  biennial  report  to  the 
governor,  in  which  he  shall  mention  any  imperfections  in  the  laws 
as  to  taxation,  or  in  their  execution,  which  he  may  think  proper 
to  bring  to  the  notice  of  the  general  assembly,  and  from  time  to 
time  may  suggest  any  further  statutory  provisions  which  he  may 
deem  desirable.  All  fees  of  witnesses,  or  for  the  service  of  svb- 
pcma  or  capias  issued  by  said  commissioner,  or  by  a  judge  of  the 
superior  court,  upon  the  application  of  said  commissioner,  shall 
be  paid  by  him  and  allowed  him  as  part  of  his  incidental  expenses. 

148  §  2359.    Board  of  equalization.    Its  constitution  and 

^*'*w»j5  powers.  The  treasurer,  comptroller,  and  tax  commissioner  shall 
lir,  ch.  180. '  constitute  a  board  of  equalization,  and  shall  meet  annually,  on  the 
iSS;?J.'S».  second  Tuesday  of  April,  and  equalize  and  adjust  the  asseBsment 
list  of  each  town  by  adding  to  or  deducting  from  its  list  or  any 
part  thereof,  such  amount  as  in  their  judgment  may  be  necessary 
to  raise  or  lower  the  list  of  any  town  to  the  actual  cash  value  of 
the  property  therein  contained,  and  said  lists,  after  they  have  been 
so  equalized  and  adjusted,  shall  constitute  the  general  list  of  the 
state,  upon  which  state  and  county  taxes  shall  be  imposed.  The 
deputy  treasurer  shall  be,  ex  officio,  the  clerk  of  said  board. 


1861.  equalization,  if  the  board  of  equalization  shall  add  to  or  deduct 
**iMBfch.^'  from  the  list  of  any  town,  the  tax  commissioner  shall,  on  or  before 
i9OT,ch.204,si.^^^  tenth  day  of  June,  annually,  give  notice  thereof  to  the  town 
clerk  of  such  town,  who  shall  thereupon  add  to  or  deduct  from 
said  list  such  amount  as  may  have  been  added  or  deducted  by 
said  board;  and  state  and  county  taxes  shall  be  levied  and  col- 
lected on  such  list  thus  added  to  or  reduced. 


150 

1879. 


§  2364.    Quadrennial  return  of  municipal  debt  and  ex- 
penditure.     Penalty.      The   treasurer   of    every    county,    city, 
"Soi^.^'  borough,  and  town  shall,  on  the  second  Monday  of  October,  1908, 
n»7,ch.jo4,«.g^^  in  everv'  fourth  year  thereafter,  make  and  return  to  the  tax 
commissioner  a  clear  and  accurate  statement,  under  oath,  of  all 
the  items  constitutinsr  the  particulars  of  the  total  indebtedness  of 


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149         §  2360.    Notice  to  town  clerk  of  changes  by  board  of        y 


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TAX    COMMISSIONER.  ^^ 

such  county,  city,  borough,  or  town,  on  the  tirst  day  of  October 
next  preceding  such  return;  the  purpose  and  object  for,  and  the 
year  in  which  such  indebtedness  was  incurred ;  the  form  in  which 
the  same  exists,  and  when  payable ;  the  amount  actually  raised  by 
such  corporation  during  the  year  next  preceding  said  first  day  of 
October,  by  taxation  and  by  loan,  and  the  amount  actually  ex- 
jjended  during  said  period  for  interest,  roads,  paupers,  salaries, 
schools,  police  and  fire  departments,  and  the  rate  per  centum  of 
taxes  laid  during  said  period,  and  such  additional  information 
re^rding  the  same  as  the  tax  commissioner  may  require.  Every 
such  officer,  who  shall  fail  to  make  and  return  such  statement 
within  one  month  after  the  time  limited  herein,  shall  forfeit  to 
the  state  one  hundred  dollars. 

§  2365.   Tax  commissioner  to  furnish  blanks,  and  pub-      151 

tish  returns.    The  tax  commissioner  shall,  on  or  before  the  first  ^^  ^gjw^, 

day  of  September,   1904,  and  in  every   fourth  year  thereafter,  iwi,  ch.  afcTst 

furnish  to  said  officers  printed  blanks,  adapted  to  such  returns, 

and  shall  without  delay  publish  said  returns,  so  as  to  exhibit  the 

same  by  counties,  and  show  their  several  aggregates,  and  send  one 

copy  thereof  to  the  town  clerk  of  every  town,  the  mayor  of  every 

city,  and  the  warden  of  every  borough.     Said  returns  shall  be 

kept  on  file  in  the  office  of  such  officer  and  at  all  times  open  to 

public  inspection. 

Taxing  officers  to  report  to  tax  commissioner.    Penalty.      152 

The  tax  commissioner  shall,  annually,  cause  to  be  prepared  by  the  ^^^^  ^^ 
officers  of  the  several  towns,  cities,  and  borouglis  having  in  charge 
the  assessment,  collection,  or  receipt  of  taxes,  complete  statements 
relating  to  said  matters  of  taxation  during  the  preceding  year, 
such  statements  to  be  made  upon  printed  blanks  to  be  prepared  and 
furnished  by  the  tax  commissioner  to  all  such  officers  at  least  thirty 
days  before  the  date  prescribed  by  said  tax  commissioner  for  the 
filing  of  said  statements.  Any  person,  officer,  or  board  of  officers 
who  shall  neglect  to  file  a  true  and  correct  report  in  the  office  of 
the  tax  commissioner  at  the  time  and  in  the  form  required  by 
said  tax  commissioner  or  who,  in  making  and  filing  such  report, 
includes  therein  any  wilful  misstatement  shall  forfeit  fifteen  dol- 
lars to  the  state. 

Report  by  tax  commissioner  to  board  of  equalization.      153 

The  tax  commissioner  shall,  in  addition  to  any  other  reports  re-   pubUcActa, 
quired  by  law  to  be  made  by  him,  annually  collate  and  prepare, 
from  the  reports  provided  for  in  section  two  and  such  other  in- 


60 


CONNECTICUT  TAX   LAWS. 

formation  as  he  may  obtain,  statistics  concerning  the  assessment 
and  collection  of  taxes  during  the  preceding  year,  and  report  the 
same  to  the  board  of  equalization ;  and  said  tax  commissioner  shall, 
annually,  cause  to  be  printed  so  much  of  the  report  herein  pro- 
vided for  as  will  show  the  methods  and  manner  of  the  assessment 
and  collection  of  taxes  and  the  amount  of  such  taxes  levied  and 
collected  in  the  several  towns,  cities,  and  boroughs. 


COUNTIES. 


^^*  §  1752.    County  taxes,  how  laid  and  collected.    When 

iui*w8 jfies.  *^^  county  commissioners  in  any  county  shall  deem  it  necessary 
to  levy  a  tax  upon  its  inhabitants,  they  shall  call  a  meeting  of 
the  representatives  for  the  time  being,  chosen  to  the  general  as- 
sembly from  all  the  towns  in  the  county,  and  the  senators  resident 
in  the  county,  who  may  impose  such  tax  as  may  be  deemed 
necessary  upon  such  towns;  and  the  clerk  of  the  superior  court 
shall  be  clerk  of  said  meeting,  and  record  its  proceedings  in  the 
records  of  said  court.  Said  tax  shall  be  imposed  upon  the  towns 
in  proportion  to  their  respective  lists  last  made  and  completed, 
and  be  payable  at  such  time  as  said  meeting  may  prescribe;  and 
said  clerk  shall  draw  and  sign  an  order,  upon  each  town,  for  its 
tax  so  imjwsed,  in  favor  of  the  county  treasurer,  of  wliicli  notice 
shall  forthwith  be  given  by  said  clerk  to  one  of  its  selectmen; 
and  if  any  town  shall  neglect  to  pay  its  tax,  by  the  time  pre- 
scribed, said  treasurer  shall  report  such  neglect  to  said  clerk,  who 
shall  record  it,  and  issue  an  execution  against  the  goods  and 
estate  of  the  inhabitants  of  such  town,  in  the  name  of  the  county 
treasurer,  returnable  in  sixty  days,  directed  to  the  sheriff  of 
said  county  or  his  deputy,  for  the  amount  of  the  tax  remaining 
.    unpaid,  to  be  proceeded  with  as  executions  in  civil  actions. 

165  §  1753.    Courthouses  and  jails;   repair  and  building. 

luJ^klj&ei.  W^^°  1*  8^*11  ^  necessary  to  build  or  repair  a  courthouse  er  jail 
in  any  county,  or  acquire  land  for  courthouse  or  jail  purposes, 
it  shall  be  done  at  the  expense  of  the  county,  and  the  taxes 
necessary  for  that  purpose  shall  be  levied  and  collected  in  manner 
aforesaid;  except  that  when  a  courthouse  or  jail,  or  its  appurte- 
nances, shall,  in  the  opinion  of  the  county  commissioners,  need 
repairs  which  will  not  cost  over  six  hundred  dollars,  and  cannot 
be  defrayed  out  of  the  moneys  in  the  county  treasury,  they  shall 
make  an  estimate  of  the  expense  of  such  repairs,  which  shall  be 


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recorded  by  the  clerk  of  the  superior  court  for  said  county;  and 
shall  apportion  the  amount  of  such  estimate  among  the  towns 
in  such  county,  in  proportion  to  their  respective  lists  last  com- 
pleted; and  the  same  may  be  collected  in  the  manner  provided  in 
§  1752. 

§1754.    Meetings    of   senators   and    representatives;  ^^^|^«^^ 

county  auditors.  The  representatives  chosen  to  the  general  as-  ^^^\^^- 
sembly  *in  each  county,  and  the  senators  resident  in  the  same  igbi,  ch.«.  ' 
county  shall  meet  on  the  third  Tuesday  of  January,  in  the  year 
1903,  at  two  o'clock  in  tlie  afternoon,  and  biennially  thereafter, 
at  a  suitable  place  in  the  state  capitol,  to  be  designated  for  that 
purpose  by  the  speaker  of  the  house  of  representatives.  When 
so  met,  they  shall  be  called  to  order  by  the  representative  who 
is  the  senior  in  years,  and  shall  then  choose  a  chairman  and  clerk. 
They  may  adjourn  said  meeting  from  time  to  time,  but  shall  not 
hold  an  adjourned  meeting  after  the  rising  of  the  general  assembly. 
They  shall,  at  said  meeting,  appoint  from  their  own  number  two 
auditors,  who  shall  not  be  selected  from  the  same  political  party, 
who  shall  examine  and  audit  the  accounts  of  the  county  com- 
missioners, county  treasurer,  and  jailer  for  the  current  fiscal 
year  and  for  the  next  fiscal  year;  and  at  said  meeting  the  said 
senators  and  representatives  may  make  specific  appropriations  for 
any  of  the  items  of  county  expenditure  for  the  two  fiscal  years 
next  ensuing,  or  for  the  repairs  and  alterations  of  the  jail,  jails, 
county  houses,  and  covmty  courthouses  during  the  same  period, 
and  may  lay  any  tax  upon  the  towns  of  their  county  for  any  count}' 
purposes;  but  such  tax  shall  be  imposed  upon  the  towns  in  pro- 
portion to  their  respective  lists,  last  made  and  completed,  and  be 
payable  at  such  time  as  said  meeting  may  prescribe. 

§1755.    Minutes  of  meeting  how  preserved.    The  clerk      i57 

of  said  meeting  shall  transmit  its  proceedings  to  the  clerk  of  thcRev.isssjiWB. 
superior  court  in  the  county,  who  shall  record  the  same  in  the 
records  of  said  court.     If  at  said  meeting  a  tax  shall  have  been 
laid,  the  clerk  of  said  court  shall  draw  and  sign  orders,  and  pro- 
ceed in  all  respects  concerning  such  tax  as  is  provided  in  §  1752. 

§  1746.  Treasurer's  duties.  Bverv-  county  treasurer  shall  158 
keep  an  account  of  the  county  taxes,  of  the  fines  and  f orf eitures  jj,Jf5888,^r7. 
belonging  to  the  county,  and  of  its  receipts  and  expenses;  and 
shall  make  an  annual  statement  of  such  account  for  the  preceding 
fiscal  year,  which  shall  be  audited  by  the  auditors  appointed  by 
the  senators  and  representatives  of  the  county,  and  shall  pay  out 
the  moneys  of  the  county  upon  lawful  order  of  the  county  com- 
missioners. 


62 


CONNECTICUT   TAX   LAWS. 


Rev 


16»  SCHOOL.  DISTRICTS. 

1S88.^55.      §  2177.    May  lay  taxes;   other  powers.    Every  school 

district  shall  be  a  body  corporate,  and  shall  have  power  to  sue  and 
be  sued,  to  purchase,  receive,  hold,  and  convey  real  and  personal 
property  for  school  purposes;  to  build,  purchase,  hire,  and  repair 
schoolhouses,  and  supply  them  with  fuel,  furniture,  and  other  ap- 
pendages and  accommodations;  to  establish  schools  of  different 
grades;  to  purchase  globes,  maps,  blackboards,  and  other  school 
apparatus;  to  establish  and  maintain  a  school  library;  to  employ 
teachers,  except  for  such  time  as  the  town  may  direct  the  school 
visitors  to  employ  the  teachers,  and  shall  pay  the  wages  of  such 
teachers  as  are  employed  by  the  district  committee  in  conformity 
to  law;  to  lay  taxes  and  borrow  money  for  all  the  foregoing  pur- 
poses; and  to  make  all  lawful  agreements  and  regulations  for 
establishing  and  conducting  schools,  not  inconsistent  with  the 
regulations  of  the  town  having  jurisdiction  of  the  schools  ia 
such  district. 

§  2177.  A  schoolhouse  is  not  an  outhouse  within  the  meaning  of  the  statute 
relating  to  burglarious  entrance  of  outhouse.  10  C.  144,  145-  Every  inhabitant 
of  a  school  district  is  a  party  to  a  suit  brought  against  it  and  his  property  inay  be 
taken  on  an  execution  issued  against  it.  10  C.  395.  See  26  C.  527.  A  vote 
laying  a  tax  is  sufBciently  definite  if  it  is  reasonably  clear  that  the  tax  was  im- 
posed for  legitimate  purposes.  12  C.  437-439.  Districts  may  sue  by  the  name  by 
which  they  are  generally  known.  13  C.  227.  What  is  sufficient  warning  of  meet- 
ing of  school  district.  13  C.  234.  The  records  of  a  school  district  are  evidence 
of  its  votes  in  a  suit  to  which  it  is  a  party.  13  C.  235.  The  votes  and  pro- 
ceedings of  school  districts,  if  within  their  jurisdiction,  will  be  liberally  con- 
strued. 15  C.  332,  454.  The  character  and  cost  of  school  buildings,  within  broad 
limits,  is  left  to  the  school  district.  Courts  will  not  Interfere  with  this  dis- 
cretion except  in  clear  cases  of  abuse.  25  C.  227;  63  C.  131.  Extent  of  dis- 
cretionary power  of  school  district  illustrated.  25  C.  227,  228.  Schoolhouse  may 
not  be  used  for  religious  purposes  against  objection  of  taxpayer,  and  injunction  will 
lie  against  such  use.  27  C.  503-505.  (See  §  2186.)  A  school  district  J^as  all 
necessary  power  to  establish  and  maintain  a  school  within  its  limits.  33  C.  304. 
District  committee  must  obey  the  vote  of  the  district  as  to  rooms  and  teachers ; 
the  committee's  authority  is  contingent  on  the  district  failing  to  act.  33  C.  304. 
A  debt  owed  by  a  school  district  may  be  taken  by  foreign  attachment.  63  C.  509. 
Status  of  teacher  as  to  district  defined.  53  C.  509.  School  districts  are  limited 
in  power  to  raise  and  expend  money  for  the  sole  purposes  set  forth  in  the  statute. 
60  C.  234.  235. 

J^,^      §  2415.    School  district  taxes,  levied  on  what.   All  taxes 

1883.  '  '  imposed  by  any  school  district  shall  be  levied  on  the  real  estate 
^•^®^'**^"  situated  .therein,  and  the  ratable  personal  property  and  polls  of 
those  persons  who  belonged  to  said  district  at  the  time  of  la3dng 
such  tax,  which  polls  shall  be  set  in  the  list  at  one  hundred  dollars 
each,  and  upon  any  manufacturing  or  mechanical  business,  sub- 
ject to  taxation,  which  is  located  or  carried  on  in  said  district,  not 
including  therein  the  value  of  any  real  estate  situated  out  of  the 
district,  and  also  upon  any  mercantile  business  carried  on  in  said 
district  by  any  person  or  persons  who  do  not  reside  in  the  town  in 
which  said  school  district  is  situated ;  and  neither  the  business  so 
taxed  nor  any  real  estate  in  said  district  shall  be  taxed  in  any  other 
district. 


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SCHOOL  DISTRICTS. 


63 


§  2416,  Real  estate  in  any  district  taxable  there  whatever  owner's  resi- 
dence. 4  D.  376;  11  C.  479.  Votes  imposing  school  taxes  inartiflcially  drawn 
held  valid.  15  C.  331.  Rate  bill  not  invalid  because  it  did  not  show  on  what 
list  laid.  15  C.  447.  Personal  property  of  deceased  person's  estate  in  settlement 
taxable  in  district  of  his  domicil  at  death.     38  C.  443. 

§  2416.    Town  poorhouse  property  taxable  for  school-      ^^ 

house.     AVhen  any  school  district  having  within  its  boundaries  Rev.  isss,  §3909. 
any  town  almshouse  and  farm,  shall  impose  any  tax  for  the  pur- 
pose of  building  or  repairing  its  schoolhouse,  said  real  estate  owned 
by  said  town  shall  not  be  exempt  from  such  taxation. 

§  2417.    Land  partly  in  district.   Assessment  of  part  in      162 

district.  When  real  estate  in  any  district  is  so  entered  in  the  listj^^i^se^^^^^^j 
of  tiie  tovm  in  common  with  other  real  estate  situated  out  of  said 
district  that  there  is  no  distinct  and  separate  value  put  by 
the  assessors  upon  the  part  lying  in  said  district,  one  or  more  of 
the  assessors  of  the  town  in  which  said  property  is  situated  shall, 
on  application  of  said  district,  value  said  part  lying  in  said  dis- 
trict and  return  a  list  of  the  same  to  the  clerk  of  said  district; 
and  notice  of  such  valuation,  and  of  the  meeting  of  the  assessors 
and  selectmen  in  §  2418  mentioned,  shall  be  given  by  the  district 
committee  in  the  same  way  as  a  notice  for  district  meetings. 

§  8417.  Doings  of  assessors  under  this  section  upheld  and  construed.  15 
C.  447. 

§  2418.    Board  of  relief.    Deductions  for  indebtedness,      les 

At  the  end  of  ten  days  after  such  return  of  said  list,  the  assessors  Rev.  /Sls39ii 
and  selectmen  of  the  town  shall  meet  in  such  place  as  said  com- 
mittee shall  designate  in  such  notice,  and  shall  have  the  same 
power,  in  relation  to  such  list,  that  the  board  of  relief  has  in  re- 
lation to  town  lists;  and  no  deduction  or  abatement  shall  be  made 
on  account  of  the  indebtedness  of  the  owner  of  any  real  estate  so 
taxed,  unless  both  the  debtor  and  the  creditor  belong  to  said  dis- 
trict; and  such  list,  when  perfected  by  said  assessors  and  select- 
men, shall  be  lodged  with  the  town  clerk ;  and  said  valuation  shall 
be  the  rule  of  taxation  for  said  real  estate  bv  said  district  for  the 

ft/ 

vear  ensuing;  and  said  assessors  shall  be  paid  by  said  district  a 
reasonable  compensation  for  their  services. 


164 

1860. 


§  2419.    Listing  of  real  estate  and  poHs  omitted  from 

town  list.  When  any  real  estate  in  any  district  has  not  been  P^t  jj^^  ,33^  jggj.^ 
into  the  town  list,  or  when  any  polls  in  any  district,  liable  to  tax- 
ation, have  not  been  entered  in  said  list,  one  or  more  of  the  as- 
sessors of.  the  town  in  which  such  omigsion  has  occurred,  on  ap- 


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64 


COXNECTICUT   TAX    LAWS. 


plication  of  said  district,  shall  value  such  real  estate,  and  make 
.  a  list  of  said  polls,  and  add  such  property  and  polls  to  the  list 
of  the  district. 

im^         §  2420.    Assessment  of  land  with  title  changed  since 

Rev.  1888,  ^18.  tOWn  Hst.  When  a  district  lays  a  tax  on  the  town  list  last  com- 
pleted, and  the  title  to  any  real  estate  has  been  in  any  way  changed 
between  the  first  day  of  October  next  preceding  and  the  time  of 
laying  said  tax,  one  or  more  of  the  assessors  of  the  town  in  which 
such  change  of  property  has  occurred,  on  application  of  such  dis- 
trict, shall  value  said  real  estate  in  the  name  of  the  person  owning 
it  at  the  time  of  laying  said  tax,  and  deduct  the  same  from  the 
list  of  the  person  in  whose  name  it  stood  on  the  town  list. 


i »' 


160 


§  2421.     Mode  of  such  assessment.    The  assessors  in  per- 
Rev. /^^jw.  ^^"^^^g  *^^  d^^ies  mentioned  in  §§  2419  and  2420,  shall  proceed 
in  the  manner  prescribed  for  assessing  real  estate  in  §  2417. 

\^  §  2198.    Collector  and  other  officers  of  district.    Bach 

Rev.  1888, '§2175.  school  district,  uuless  otherwise  provided  by  law,  shall  choose  by 
^^!  ch^'ii!'  ballot,  at  the  annual  meeting,  a  committee  of  not  more  than  three 
iSa^ch.*!^!.'  persons,  a  clerk,  who  shall  be  sworn,  a  treasurer,  and  a  collector, 
who  shall  hold  their  respective  offices  for  the  period  of  one  year 
from  the  fifteenth  day  of  July  next  succeeding,  and  until  others 
are  chosen  and  qualified;  and  any  resident  of  the  district  so 
chosen  who  shall  refuse  or  neglect  to  perform  the  duties  of  the 
office,  shall  pay  five  dollars  to  said  district;  but  any  new  district 
may  at  its  first  or  at  any  subsequent  meeting,  called  by  the  select- 
men of  the  town,  choose  its  officers  who  shall  hold  office  till  the 
annual  meeting  of  such  district.  The  members  of  the  district 
committee  shall  be  residents  of  the  district;  but  the  other  offices 
may  be  filled  by  any  inhabitants  of  the  town  to  which  said  district 
belongs. 

§  2198.  Majority  of  ballots  cast  Is  requisite  for  election  of  any  of  the  officers. 
42  C.  34.  An  adjourned  meeting  may  hold  an  election  of  officers.  42  C.  34. 
Former  officer  holds  over  only  until  a  legal  election  of  his  successor.     42  C.  85. 

168  §  2203.'   Duties   of  collectors.     The  clerk,  treasurer,  and 

Rev.  1^*12180.  collector  of  each  school  district  shall  exercise  the  same  powers  and 
perform  the  same  duties,  .in  their  respective  districts,  as  the  clerks, 
treasurers,  and  collectors  of  towns  do  in  their  respective  towns. 

S  2208.  The  records  of  a  school  district  are  legal  evidence  of  its  proceedings 
in  a  suit  to  which  it  is  a  party.  13  C.  235.  The  clerk  should  take  the  oath  of 
office  before  performing  any  regular  official  act.  15  C.  333.  What  are  official 
acts  of  the  clerk.  15  C.  333. 


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SCHOOL  DISTRICTS. 


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last. 


§  2204.     Bonds  may  be  required.    Any  district  may  require 
the  treasurer  and  collector  respectively  to  give  bonds  to  the  district,  R^^jggg  jj^o. 
to  the  approval  of  the  district  committee,  for  the  faithful  dis- 
charge of  the  duties  of  their  respective  oflBces,  before  assuming  such 
duties. 


§  2271.    Tax  in  city  school  districts.   No  town  which  in-      170 

eludes  a  city  within  its  limits  shall  be  required  to  expend  for  .^^  }^ 
school  purposes  in  any  year  a  greater  sum  than  would  be  raised 
by  a  tax  of  one  mill  on  its  grand  list,  if  said  city  is  organized 
into  one  or  more  school  districts  by  which  a  sum  has  been  appro- 
priated for  the  support  of  public  schools  during  the  year  in  which 
such  tax  would  be  payable,  sufficient,  with  the  income  derived  from 
other  sources,  to  pay  the  wages  of  teachers,  the  cost  of  fuel,  and 
the  incidental  expenses  of  the  public  schools  of  said  district  or 
districts  for  at  least  thirty-six  weeks  of  said  year;  provided,  that 
said  sum  shall  be  paid,  without  abatement,  on  or  before  the  first 
of  March  next  following  the  time  at  which  the  town  tax  shall  have 
become  due,  to  the  several  school  districts  in  the  town,  in  propor- 
tion to  the  number  of  children  in  each,  at  the  last  preceding 
enumeration,  between  the  ages  of  four  and  sixteen  years. 


§  2272.  Neglect  to  lay  school  tax.  Every  town  which 
shall  neglect  or  refuse  to  provide  for  the  support  of  its  schools 
shall  forfeit  to  the  state  a  sum  equal  to  the  amount  which  it  is 
required  to  raise  and  appropriate. 


171 

1800. 
Rev..l88B,  IIMO. 


§  2205.    Records  and  papers  to  be  open  to  inspection.      172 

Penalty.  AU  records  and  papers  relating  to  or  affecting  the  inter-  lers. 
est  of  any  school  district  shall  at  all  times  be  open  to  the  inspection  ^^'  *^**'  ^* 
and  examination  of  any  person  liable  to  pay  taxes  in  said  district. 
Every  clerk  of  a  school  district  wilfully  concealing,  refusing,  or 
neglecting  to  furnish  reasonable  access  to  any  such  records  or 
papers,  or  giving  false  or  incorrect  information  as  to  the  same, 
shall  be  fined  not  more  than  twenty-five  dollars. 

Taxation  for  payment  of  debts  of  joint  districts.    Col-      ^"^^ 

lector's  duties,  whenever  any  school  district  which  shall  here- igSj^tl^M^^i. 
after  become  indebted  by  judgment  for  indebtedness  hereafter  in- 
curred shall  be  located  in  two  or  more  towns,  the  committee  of 
such  school  district,  or,  if  there  be  no  district  committee  for  said 
district,  the  selectmen  of  the  town  in  which  the  schoolhouse  in 
such  district  is  located,  shall  cause  a  tax  sufficient  to  pay  such 
indebtedness  as  shall  be  presented  or  exhibited  to  said  committee 


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174 

1887. 
Hey.  1888,  $3198 


176 

1887 
Ber.  1888, '{3199 


CONNECTICUT  TAX  LAWS. 

or  selectmen,  as  the  case  may  be,  by  the  judgment  creditor  or 
creditors,  including  the  cost  of  levying  and  collecting  such  tax,  to 
be  laid,  upon  and  according  to  the  levies  or  assessment  lists  of 
said  towns  last  before  completed,  on  the  district  in  the  manner 
provided  by  law  for  school  district  taxes,  except  that,  when  there 
is  no  district  committee  for  said  district,  the  selectmen  of  said 
town  wherein  the  schoolhouse  is  located  shall  perform  the  duties 
required  by  law  of  the  district  committee  therein,  and  the  tax 
collector  of  said  town  shall  perform  the  duties  of  tax  collector  of 
said  district.  Said  tax  shall  be  collected  and  paid  to  said  judg- 
ment creditor  or  creditors,  and  to  the  persons  entitled  to  fees  and 
compensation  for  levying  and  collecting  said  tax. 

Consolidated  Districts. 

§  2219.    Tax  upon  adjustment  of  property  after  con- 

SOlldatlOn  how  raised.  Such  towns  [i.  e.,  towns  in  which  school 
districts  have  been  consolidated]'  shall  assume  the  property  and 
be  responsible  for  the  debts  of  the  districts  within  their  respective 
limits.  Such  property  shall  be  appraised  and  the  amount  of  the 
debts  estimated  under  the  direction  of  the  town,  and  the  appraised 
value  of  such  property  may  be  raised  by  a  tax  to  be  laid  by  the 
town  on  its  grand  list  next  completed;  and  if  such  tax  is  raised, 
the  taxpayers  in  each  of  the  districts  previously  existing  shall  be 
paid  or  credited  on  the  rate  bill  with  their  respective  proportions 
of  any  excess  of  the  property  of  such  district  over  arid  above  its 
liabilities,  as  ascertained  by  the  town ;  or  the  difference  in  the  value 
of  the  property  of  the  several  districts  may  be  adjusted  in  any  other 
manner  agreed  upon  by  the  parties  in  interest.  Permanent  funds 
vested  in  any  town  for  school  purposes  shall  remain  in  charge  of  the 
school  fund  treasurer  of  the  town. 

§  2219.     Failure  to  make  the  adjustment  herein  Drovided  for    doA<i  nnf  m 
7rVil9.  °'  "*^""^  '^^  '°'*'"^'  ^^^^»^  ^^^'^^^  SurinTperiSd  of '  co^solIdatlS: 

§  2220.    Time  for  paying  tax  extended.    Whenever  any 

town  shall  have  assumed  control  of  and  appraised  the  school  prop- 
erty as  provided  in  §  2219,  the  town  may,  by  vote  in  town 
nieeting,  extend  the  time  in  which  the  taxpayers  of  any  district  or 
districts  shall  be  required  to  pay  the  excess  of  assessment  over  the 
appraised  value  of  the  property  in  such  district  for  a  period  not 
exceeding  five  years,  and  all  the  property  belonging  to  the  school 
districts  over  which  any  town  has  assumed  or  shall  assume  control 
shall  be  vested  in  such  town  to  be  held  for  school  purposes  so  long 
as  so  required,  and  may  be  sold  and  deeded  by  said  town  when  not 
required  for  school  purposes. 


V 

{ 


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\ 


COMMON    LANDS. 


67 


§  2227.     Payment  of  debts  of  such  district-   if  any  such      i^e 

district  has,  or  shall,  become  liable,  by  judgment  or  otherwise,  to  Rev.  ^Sf'pwt. 
pay  any  claims  or  demands  upon  it,  or  if  expenses  and  liabilities 
have  been  or  shall  be  incurred  by  it  in  settling  up  its  affairs,  after 
consolidation,  the  selectmen  of  said  town,  upon  the  request  of  said 
district,  shall  pay  the  same  and  charge  the  amount  to  the  district^ 
and  said  amount  shall  be  raised  by  the  selectmen  adding  the  same 
to  the  tax  to  be  Itid  by  said  town  on  its  grand  list  next  completed 
of  the  taxable  property  of  such  district. 

§  2227.     Town  is  liable  for  interest  which  has  accrued  during  period  of  eon- 
solidation  on  a  debt  of  one  of  the  districts.     78  C.  319. 

§  2228.    Collection  of  taxes  of  such  district.    Said  select-      177 

men  shall  collect  all  taxes,  claims,  and  demands  in  favor  of  such  ^^  \S^\exn. 
district,  in  the  name  of  the  district,  and  credit  the  same  to  the 
district,  less  expenses  of  collection. 

§  2229.    Tax  to   reimburse  town  for  improvements.     i78 

When  any  town  has  voted  to  re-establish  its  school  districts  as  p J^S^j^jL^^ 
provided  in  §  2214,  each  of  the  districts  shall  pay  the  town  for 
all  improvements  which  the  town  has  made  on  the  schoolhouse, 
its  fumitiy^e,  and  appurtenances  within  the  district.  The  amounts 
to  be  thus  paid  shall  be  determined  by  the  selectmen  and  the  town 
school  committee.  When  such  payments  are  made  the  town  shall 
restore  or  make  good  to  each  of  the  districts  the  school  property 
and  local  funds  formerly  belonging  to  the  district.  If  any  dis- 
trict shall  refuse  or  neglect  to  make  the  payment  required  by  this 
section  till  the  expiration  of  six  months  after  the  passage  of  the 
vote  of  the  town  to  re-establish  the  districts,  the  selectmen  may 
cause  a  tax  sufficient  to  make  said  payment,  including  the  cost  of 
laying  and  collecting  such  tax,  to  be  laid  on  the  district  in  the 
manner  provided  by  law  for  school  district  taxes  except  that  the 
selectmen  shall  perform  the  duties  required  of  district  committees 
therein,  ajid  to  be  collected  and  paid  to  the  town. 


i 


COMMON  L.ANDS. 


§  4059.    Power  to  lay  taxes,  and  appoint  collectors.      i79 

nan. 

lWB,t»79. 


The  proprietors  of  common  and  undivided  lands  in  any  town  may^^^  ^'^^ 


make  rates  to  defray  their  necessary  expenses,  and  appoint  col- 
lectors to  collect  the  same,  who  shall  have  the  same  powers,  duties, 
and  liabilities  as  the  collectors  of  town  taxes,  and  shall  pay  the 
money  collected  by  them  to  said  proprietors. 


> 


^ 


1 1 


18iO 

1881. 
BeT.1888,SS(k»' 


^®  CONNECTICUT  TAX  LAWS. 

DRAIN  COMPANIES. 

§  4490.  Annual  meetings.  Collector  of  taxes.  Vacancy. 

The  company  shall  hold  an  annual  meeting,  at  such  time  and  place, 
and  upon  such  notice,  as  it  ^all  have  previously  agreed  upon,  when 
it  shall  choose  a  clerk,  who  shall  be  sworn,  a  treasurer,  a  collector  of 
taxes,  and  one  scavenger,  the  last  of  whom  shall  hold  office  for 
three  years,  and  until  his  successor  is  duly  chosen  and  sworn. 
The  company  may  fill  any  vacancy  in  any  office  at  any  meeting. 

181  §  4491.      Taxes    may    be    laid    by.      The    company    may 

R«T  im%9028  ^^^^^  ^*^  scavengers  to  remove  obstructions  to  the  passage  of 
the  water,  or  erect  or  keep  in  repair  any  dam,  to  open  any  new 
drain  or  ditch,  to  lay  taxes  to  meet  the'  liabilities  of  the  company, 
and  to  perform  any  other  services  contemplated  in  this  chapter  or 
necessary  to  carry  the  same  into  full  effect. 


182 

1861. 
Bav.  1888,  §9099. 


i 


§  4492.    Rate  bills;  collection  of  taxes.    The  scavengers 

shall  be  sworn ;  shall  warn  all  meetings  of  the  company  according 
to  its  rules;  call  special  meetings  upon  the  written  request  of  three 
proprietors,  and  at  such  other  times  as  said  scavengers  shall  deem 
best;  make  out  all  rate  bills  for  taxes,  and  procure  a  warrant  for 
their  collection  from  a  justice  of  the  peace;  draw  all  or(ifers  on  the 
treasurer;  have  the  general  management  of  the  affairs  of  the 
company;  determine,  within  four  weeks  next  after  its  organiza- 
tion, and  within  four  weeks  next  after  the  annual  meeting  once 
in  five  years  thereafter,  and  oftener  if  required  by  the  company, 
the   quantity   of  land   which   each   proprietor   owns   within   the 
limits  of  the  company,  and  the  proportion  of  benefit  which  he-  will 
receive  from  the  improvements  made  by  the  company;  shall  cause 
their  doings  to  be  recorded  by  the  clerk  of  said  company,  and 
may  at  any  subsequent  time  correct  any  manifest  error  therein, 
and  report  the  same  to  the  clerk  to  be  recorded;  all  votes  shall 
be  counted,  and  taxes  laid,  in  proportion  to  the  interest  as  thus 
determined;  and  they  shall  make  a  written  report  of  their  doings 
at  each  annual  meeting,  and,  with  the  collector,   receive   such 
compensation  as  the  company  determines. 

§  4493.    Collectors  of  taxes.    Penalty.    The  collectors  of 

taxes  shall  have  the  same  authority,  be  entitled  to  the  same  fees, 
and  be  liable  to  the  same  penalties,  as  collectors  of  town  taxes. 

SALARIES  AND  FEES. 

184  §  4852.     Fees   of  tax   collector.     The  fees  of  collectors 

Brr.  1888 |37ao. upon  a  levy  and  sale,  shall  be  as  follows:   for  each  levy  on  real 


183 

1861. 
BST.1888.S9000. 


I' 


1) 


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OATHS.  "^ 

or  personal  property,  twelve  cents;  for  each  notice  posted,  filed, 
published,  or  sent  by  mail,  as  required  by  law,  twenty-five  cents; 
for  each  mile  of  travel  from  the  residence  of  the  collector  to  the 
farthest  point  where  he  is  by  law  required  to  take  a  notice,  or  to 
go  to  levy  upon  personal  property,  and  thence  back  to  his  residence 
once,  ten  cents;  for  each  sale  of  real  or  personal  property,  two 
dollars;  for  each  deed  or  bill  of  sale,  one  dollar.  All  money  paid 
for  necessary  advertising  and  reasonable  sums  paid  town  clerks 
for  examining  records  to  ascertain  incumbrances  upon  property 
sold  shall  be  added  to  the  above  fees. 

§  4854.    Assessors  and  boards  of  relief.   The  compensa.      i85 

tion  of  assessors  and  boards  of  relief  for  towns,  except  in  the««^»«»'**^ 

towns  of  Hartford,  New  Haven,  and  Waterbury,  may  be  established 

by  any  town  at  any  annual  town  meeting,  or  at  any  special  meeting 

called  for  the  purpose,  and  when  so  established  fehall  remain  the 

same  until  altered  by  the  town,  and  if  any  town  shall  neglect  to 

establish  such  compensation,  the  selectmen  of  such  town  shall  fix 

the  sum  until  so  established. 

§  4854.  The  compensation  of  assessors  being  individual,  they  need  not  Join 
In  an  action  to  recover  it.  24  C.  408.  Certain  charges  made  by  a  probate  Judge, 
held  unlawful.     How  objection  should  be  made.     21  C.  550. 

§  1365.    Public   officers   to   receive   only  their  fixed      i»« 

salaries.  Penalty.  Every  officer  of  the  state,  or  of  any  district,  ^.^  ,gj-,i6^ 
city,  county,  town,  or  borough,  whose  salw  or  compensation .  is 
fixed  by  laWj  who  shall  charge  and  receive,  m  shall  retain,  receive, 
or  collect,  to  his  own  use,  any  sum  or  sums,  in  excess  of  the  legal 
salary  or  compensation,  shall  be  fined  not  more  than  one  thousand 
dollars,  or  imprisoned  not  more  than  one  year. 


OATHS. 


'  §  4792.  Ceremony.  The  ceremony  to  be  used,  by  persons  187 
to  whom  an  oath  is  administered,  shall  be  the  holding  up  of  the  j^^^  ^^^-jjggi^ 
right  hand;  but  when  any  person,  by  reason  of  scruples  of  con- 
science, shall  object  to  such  ceremony;  or  when  the  court,  or 
authority  by  whom  the  oath  is  to  be  administered,  shall  have  reason 
to  believe  that  any  other  ceremony  will  be  more  binding  upon  the 
cdnscience  of  the  witness,  such  court  or  authoritj-  may  permit  or 
require  any  other  ceremony  to  be  used. 

§  4793.    When  affirmation  may  be  used,   when  any  per-      i88 

son,  required  to  take  an  oath,  shall,  from  scruples  of  conscience,    J888j,^78. 
decline  to  take  it  in  the  usual  form,  or  when  the  court  is  satisfied  b«^- *«•.§»•. 


TO 

CONNECTICUT  TAX  LAW. 

to  him  inlhe  i^V  V     T  '^™««<"»  ^^J  be  administered 
the  w^ri  'W™thl  wir*«  ^rt^'  ^"''^P*  that  instead  of 

God"  the  words  "u^n'Z     '°'*"''^°*  ^''^  ^o«l«  "«>  help  you 
be  used.  ^    ^'^^  P''°'  ^''•^  P«"^«es  of  perjury  "shall 

^^^^^  sr/  :rir  v-  rj'  «=rnf^?th  vi; 

tnereot,  may  administer  oaths  during  its  spssinn-  fi,^  ^ 

faira  f»»^  «^i        1  J        F""Aic,  town  cierjfs,  and  commissioners  to 

i!!     ,  f'  ^PI^i^<«d  by  governors  of  other  states  to  ti,V^  fi.. 
-.a-. Mlf4'^rt';°™  "'  '"'^^    ™'  '""  ""  "«»  -Ml  b.  .. 


FOR-  WITNESSES. 

the  Ir:  :;r^^:sXiir£Tr  r  tr  rr''' 

nothing  but  the  truth;  .^  hdp  jw  GoJ      '  ''  *"■"*'  "''^ 
•          .  •  , 

FOR  AN  INTERPRETER  IN  COURT 


( 


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■  r^ 


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> 


^      i^ 


kl 


^ 


^ 


OATHS. 

he  understands  and  can  speak,  and  of  all  questions  which  may  be 
propounded  to  him  under  the  direction  of  the  court;  and  that  you 
will  make,  a  like  true  interpretation  of  his  answers  to  such  ques- 
tions to  this  court  (or  to  this  court  and  jury),  in  the  English 
language,  according  to  your  best  skill  and  judgment;  so  help  you 
God. 


FOR  ASSESSORS  TO  SUBSCRIBE  UPON  ABSTRACT. 


I, 


-,  assessor  of  the  town  of 


-,  do  solemnly 


swear  that  I  verily  believe  that  all  the  lists,  and  the  abstract 
of  said  town  for  the  year  19—,  are  made  up  and  perfected  accord- 
ing to  law. 


FOR  ALL  OTHER  PERSONS  OF  WHOM  AN  OATH  IS  REQUIRED. 

You  solemnly  swear  that  you  will  faithfully  discharge,  accord- 
ing to  law,  your  duties  as  — to  the  best  of  your  ability ; 

so  help  you  God. 

I  4T96.     statutory  formalities,  in  administration  of  oath,  should  be  obserred. 
41  C.  206. 


71 


H 


(72) 


V 


CONNECTICUT    TAX    LAWS. 


78 


■    i  i 


iH 


.'■' 


CALENDAR. 


Jan.  15. 
Jan.  20. 
Jan.    31 


Jan.    31. 
^eb.    15. 


June    1. 

July     1 
Sept.    1.' 

Sept.  20. 

6«pt.  30. 

Sept.  30. 

Oct.      1. 
Oct.    15. 

Nov,     1. 


Kov.  20. 


Tolodgeperfectedlfstsoff 
wuh  town  clerk.  ^  '^^'^^  ^'^  t^^an  10.000 

To  give  written  notice  of  additf      * 
To  I  w   '^^^'  ^«^  Haven      ''"'^^  '"  "«^»  • 

To  lodge  perfected  lists  of?' 
town  clerk,  .  '''  ^^  '^^««  over  10,000.  wit^ 

To  ]  ^  ^^''^^^  ^^^  Haven  '  *  '  • 

^'^-  •-». « ,»s»«  „.„ .,,  ^,. 

To  n.  I,  ^^'^^P'  ^«^  Haven  *  *  *  • 

ceding  year,  *'°«  '°  '»^««on  during  pre 

^  '-  Bridgeport.      '*''"'"''«  "^'^  ^ron.  uxpa;,er^ 
X:— c;o.addUio.;o.e.H..e. 
J»t;tr"-^--«--i^tow„.er. . 

.«cept  Bridglpon  ^  '""'  «*^PVer8, 

l-a^tdayforgiwngta  j;;,  •  .  .    ■ 

"cept  Bridgeport      '  ' 

'"t..     ''  '".  """"«•   P-'ons  not  bringing  ,, 


^'^«».     Par. 


18 
17 
17 


40 
34 

35 


18  40 

19  41 

18  40 

1»  41 


59      153 


12 
19 

12 

17 

19 


19 
30 

18 

85 


19 

16 

11 

12 

12 

15 

18 

16 


41 

41 
29 
16 

18 

19 

28 

29 

80 


f 

BOARD  OF  equalization! 


16        31 


2dTues.     ^^t'ogs  of,  to  equalize  anw    a- 
day,  to  ™ent  list,  ^      ^*  *°^  adjust  town  assess 

Jun  10.  '  '  . 


\ 


f\ 


86     lis 


/ 


BOARDS  OF  RELIEF. 

Jan.    20.    Notice  of  meetings  of,  to  be  given, . 

except  New  Haven,  .  .  •  • 

Feb.     1.    Meetings  of,    . 

except  New  Haven,  .  .  .  • 

Feb.    20.     Last  day  for  presentation  to,  of  appeals  from  asses- 
sors, ....••• 
Feb.  :  Last  day  for  completion  of  duties  of  board, 

Lastbusi-    >       Notice    of  at  least  one  week    to   be    given 
/lesff  day.  before  making  additions  to  lists,    . 

Mar.   16.    To  make  complete  statements  to  Tax  Commissioner 

of  matters  relating  to  taxation  during  preceding 

year, 
May     1.    Limit  of  time  for  appeals  from,  to  superior  court, 
Sept.  20.    Notice  of  meetings  of,  in  New  Haven, 
Oct.      1.    Meetings  of,  in  New  Haven, 


COLLECTORS. 

Ho\ice.  ■  To  publish  notice  of  time  and  place  at  which 
they  will  receive  taxes,  .... 
Taxes  Taxes  become  due  first  day  they  are  ready  to  re- 
due,  ceive  them,  ....•• 
Interest  Interest  at  9%  shall  be  charged  on  taxes  remain- 
ing unpaid  for  one  month. 
Fifth  day      To  pay  to  town  treasurers  all  moneys  collected 

of  each  during  previous  month,     .... 

month. 

May  1.  To  make  complete  statements  to  Tax  Commis- 
sioner of  matters  relating  to  taxation  during 
preceding  year,       .  .  .  .  • 


SELECTMEN. 

"  •  .) 

Jan.  1     '     To  make  enrollment  for  military  commutation  tax 

to  Feb.  1.        and  file  same  in  oflBce  of  town  clerks. 

Feb.  16.  To  report  to  adjutant-general  number  enrolled 
for  military  commutation  tax, 

May  1.  To  make  complete  statements  to  Tax  Commis- 
sioner regarding  military  commutation  tax,  and 
all  uncollected  taxes,         .  .  •  • 


P«ge.    P»' 


^ 


91 
89 
«1 

97 

89 


38       90 


59 

158 

41 

99 

89 

91 

89 

91 

47 

122 

47 

122 

46 

120 

48 

125 

152 


35       88 
35       82 

59      152 


in 


y 


l-l 


i 


74 


GALENDAB. 


SHELL-FISH  COMMISSIONERS. 

following  iT^vious  notice  of  10  days  to  be  giyen. 

Ut  Mon- 
day. 

f Stilton-      ^*^  ^^  shell-fish  ground^  payable  to, 
day. 

i^Jfiinn       ^»"*°*  '<>'•  collection  of  unpaid  taxes  to  be 
day    ""'         '^"^^y^ 

Not.     1.    Last  day  for  giving  in  list  of  shell-fish  grounds  to. 

TAX  COMMISSIONER. 


IS- 


Jan.      1. 
Jan.    16. 

Feb.    15. 

April    1. 

AprU    1. 

June  10. 

Sept.  1. 
1908,  and 
guadron- 
nially. 


To  furnish  abstract  blanks  to  town  clerks, 

To  furnish  blanks  to  assessors  for  statements  relat- 
ing to  taxation  during  preceding  year, 

To  furnish  blanks  to  boards  of  relief  for  'statements 
relating  to  taxation  during  preceding  year, 

To  furnish  blanks  to  collectors  for  statements  re- 
lating to  taxation  during  preceding  year, 

To  furnish  blanks  to  selectmen  for  statements 
relating  to  taxation  during  preceding  year 

To  give  notice  to  town  clerks  of  changes  by  board 
of  equalization, 

To  furnish  blanks  to  municipal  treasurers,  '. 


TOWN  CLERKS. 

April  1.       To  send  abstracts  of  lists  to  Tax  Commissioner, . 

TREASURERS. 


May     1. 

Octobor: 
2nd  Mon- 
day, 1908, 
and  quad- 
rennially. 

Nov.   10. 


Town  and  city  treasurers  to  distribute  corporation 
tax  received  from  state  treasurer. 

Treasurers  of  counties,  cities,  boroughs,  and  towns 
to  make  returns  to  Tax  Commissioner  of  muni- 
cipal debt  and  expenditure, 

Town  treasurers  to  pay  military  commutation  tax 
to  state  treasurer 


Page.    Par. 
83       76 
8t       7« 


8S       75 

u     rt 

8S       74 


43 

107 

59 

153 

50 

163 

59 

152 

59 

152 

56 

149 

59 

151 

48     107 


29       65 


58      150 


37         8i 


/ 


Y 


f 


(76) 


COMPARATIVE  SECTION  TABLE. 


A    \. 


]    > 


•        ♦-      I    • 


r 


1 


i 


< 


I 


Table  showing  page  and  paragra 

ph  location  of  each  section  of  th 

ral  Statutes  refeving  to  Taxation 

as  printed  in  this  compilation 

Section                  Page  and  Par. 
of  the                         of  this 
General  Statutes.           Compilation. 

Section                 Page  and  Par. 
of  the                         of  this 
General  Statutes.          Compilation. 

1018    52    ... 

.    135 

2304    16    ... 

.      31 

1365    .. 

..    69    ... 

.    186 

2305    ....    17    ... 

.      32 

1746    .. 

. .    61    ... 

.    158 

2306    17    ... 

.      33 

1752    .. 

..    60    ... 

.    164 

2307    ....    17    ... 

34 

1753    .. 

. .    60    ... 

.    155 

2308    17    ... 

.      36 

1764    .. 

..    61    ... 

.    166 

2309    18    ... 

.      37 

1755    .. 

..    61    ... 

.    157 

2310    ....    18    ... 

40 

1800    .. 

..      7    ... 

1 

^oil     ....     Xv     ... 

42 

1802    .. 

..      8    ... 

3 

2312    ....    19    ... 

.      43 

1806    .. 

..      8    ... 

4 

2313    ....    35    ... 

80 

1807    .. 

..      9    ... 

6 

2314    35    ... 

81 

1808    .. 

..      9    ... 

8 

^ulo    ....     19    . . . 

.      45 

1809    .. 

..    10    ... 

9 

2316    ....    22    ... 

.      46 

1810    .. 

..    10    ... 

10 

2317    ....    22    ... 

.      47 

1813    .. 

.    10    ... 

11 

2318    ....    23    ... 

48 

1814    ... 

.    10    ... 

12 

^dltf     ....    23    ... 

.      49 

1821    ... 

.    10    ... 

13 

2320    ....    23    ... 

.      50 

1822    ... 

.    11    ... 

14 

2321    ....    23    ... 

.      51 

1827    ... 

.    11    ... 

16 

2322    ....    24    .... 

53 

2177    ... 

.    62    .... 

159 

2323    26    

57 

2198    .. 

..    64    ... 

167 

2324    26    ... 

58 

2203    ... 

.    64    .... 

168 

2325    ....    26    

59 

2204    ... 

.    65    .... 

169 

2326    18    

38 

2205    ... 

.    65    ... 

172 

itOCil       ....      xo      .... 

39 

2219    ... 

.    66    .... 

174 

2328    ....    27    .... 

60 

2220    ... 

.    66    .... 

175 

2329    ....    27    .... 

61 

2227    ... 

.    67    .... 

176 

2330    28    

62 

2228    ... 

.    67    .... 

177 

2331    ....    28    .... 

6.S 

2229    ... 

.    67    .... 

178 

2332    ....    29    .... 

64 

2271    ... 

.    65    .... 

170 

2333    ....    29    .... 

65 

2272    ... 

.    65    .... 

171 

2334    ....    30    .... 

66 

2296    ... 

.    11    .... 

16 

2335    ....    31    .... 

67 

2297    ... 

.    12    .... 

17 

2336    ....    31    .... 

68 

2298    ... 

.    12    .... 

20 

itOil       ....       13       .... 

23 

2299    ... 

.    13    .... 

21 

2338    ....    14    .... 

24 

2300    . . . 

.    25    .... 

65 

2339    ....    14    .... 

25 

2301    ... 

.    25    .... 

66 

2340    14    

26 

2302    ... 

.    15    ..    . 

27 

2341    ....    13    .... 

22 

2303    ... 

.    16    .... 

28 

2342    ....    31    .... 

69 

(76) 


< 


Section       • 
of  the 
General  Statutes. 

2343  ... 

2344  ... 

2345  ... 
'   2346  ... 

2347  ... 

2348  .... 

2349  .... 

2350  .... 

2351  .... 

2352  .... 

2353  

2354  .... 

2355  .... 

2356  .... 

2357  .... 

2358  .... 

2359  .... 

2360  .... 
2361 

2362  , 

2363  . 

2364  . 

2365  . 

2366  . 

2378  . 

2379  . 

2380  . 

2381  .. 

2382  .. 

2383  .. 

2384  .. 

2385  .. 

2386  .. 

2387  .. 

2388  .. 

2389  .. 


Page  and  Par. 

of  this 
Compilation. 


2390 

2391 

2392 

2393 

2394 

2395 

2396 

2397 

2398 

2399 

2400 


.  32 

.  32 

.  32 

38 

38 

40 

40 

41 

41 

41 

41 

41  , 

42  . 
42  . 

42  . 

43  . 
^%  . 
68  . 


.42 
..  42 

..  43 

•  •  58 

•  .  59 
..  57 
. .  43 
■  .  44 

.  44 
.  44 

•  44 
.  45  . 
.  45  . 

•  45  . 

•  45  . 
46  . 
43  . 
46  . 
46  . 

46  . 

47  '.. 
47  .. 

47  .. 

48  .. 

50  .. 
61  .. 
61  .. 

51  .. 
63  ... 


••..  71 

72 

«...  /3 

• .  ■ .  89 

90 

93 

94 

•  • . .  95 

...  96 

...  97 

■ ..  98 

...  99 
. ..  100 
. ..  101 

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..  107 
..  148 
..  149 
..  103 
..  104 
. .  105 
..  150 
..  151 
..  145 
.  108 
.  109 
.  110 
.  Ill 
.  112 
.  113 
.  114 
116 
116 
117 
106 
118 
119 
120 
121 
122 
123 
124 
130 
132 
133 
134 
136 


Section 

of  the 

General  Statutes 

2401  ... 

2402  ... 

2403  ... 

2404  .... 

2405  .... 

2406  .... 

2407  .... 

2408  .... 

2409  .... 
.  2410  .... 

2411  .... 

2412  .... 

2413  .... 

2414  .... 
/  2415  .... 

2416 

2417 

2418 

2419 

2420 

2421  . 

2995  . 

2996  . 

2997  . 

2998  . 

2999  . 

3000  . 

3001  . 

3226  .. 

3227  .. 

3228  .. 

3229  .. 

3230  .. 
3279  .. 
4059  .. 
4102  .. 
4490  .., 


Page  and  Par. 

of  this 
Gorapilation. 
54    ... 


4491 

4492 

4493 

47^2 

4793 

4794 

4795 

4852 

4854 


.  54 
.  55 
•  55 
.  56 
.  56 

56 

48 

49 

49 

49 

49 

67 

68  . 

62  . 

63  . 
63  . 
63  . 


..  63 

..  64 
..  64 

.  35 
. .  36 
. .  36 
..  37 

.  37 
.  38 
.  38 
.  33 
.  33 
.  33  ,. 
■  34  '. 
.  34  . 
35  . 

67  . 
24  . 

68  . 
68  . 
68  .. 

68  .. 

69  .. 

69  .. 

70  .. 
70  .. 

68  .. 

69  .. 


137 

• . . .  138 

13& 

....  141 

142 

. ..  143 
...  144 
...  125 
...  126 
...  127 
.  . .  128 
. . .  129 
. .  146 
. .  147 
. .  160 
..  161 
..  162 
. .  163 
..  164 
..  165 
. .  166 
82 
.   83 
.   84 
86 
86 
.   87 
88 
.   74 
.   76 
76 
77 
78 
79 
179 
52 
180 
181 
182 
183 
187 
188 
189 
190 
184 
185 


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^ 


INDEX. 


ABATEMENT  OF  TAXES.  ^^^         ^^' 

aggrieved  persons  may  apply  to  board  of  relief  for, 38  96 

of  polls, 4X  98 

poor  persons'  tax, 43  iQ^ 

school  district  tax, 63  153 

ABSTRACTS. 

assessors  may  take,  of  previous  year, 17  3§ 

to  swear  to, 19  <^ 

perfected,  for  public  inspection, 18  40 

ACADEMIES. 

exempt  from  taxation, 19  45 

ACCOUNTS. 

collectors  of  towns  to  make  monthly, 48  125 

ACTION. 

collection  of  taxes  by, 56  144 

ADDITIONS. 

unpaid  taxes ;   of  interest  to, 46  120 

ADJOURNMENT. 

tax  warrant  sale, 52  135 

ADMINISTRATION  OF  OATHS. 
See  Oaths. 

ADMINISTRATORS  AND  EXECUTORS. 

tax  collector;  of ,  may  recover  uncollected  taxes, 46  117 

AFFIRMATION. 

oath  in  lieu  of, 59  jgg 

See  also  Oaths. 
AGED  PERSONS. 

exempt  from  poll  tax, 35  39 

AGRICULTURAL  SOCIETIES. 

property  of,  exempt  from  taxation, 19  45 

ALMSHOUSE. 

school  district  may  tax, 63  161 

ANGORA  GOATS. 

exempt  from  taxation, 19  45 

ANNUAL  REPORTS. 

See  Repobts. 
APPAREL. 

wearing;  exempt  from  taxation, 19  45 


■)> 


78 


INDBX. 


Page  Par.. 
APPEAL. 

assessors,  from,  limited  in  time, 41  97 

appeal  from,  to  board  of  relief, 38  90 

board  of  relief ;   from,  to  superior  court, 41  99 

appeal  to,  from  doings  of  assessors, 38  90 

bond  by  appellant, 42  100  \ 

power  of,  on  appeal, 38  90 

power  of  superior  court  on  appeal  from, 42  lOfc 

preferred,  to  be, 42  101 

APPOINTMENT. 

collector  of  taxes,  of, 44  111 

new  collector  may  be  appointed  when, 46  116^ 

APPRAISAL. 

property  taken  on  execution  for  state  tax, 44  110- 

ARREST. 

security  from  unlawful, p-  6>  §  10 

tax  collector  may  make,  when, 47  128- 

ASSEMBLY. 

people's  right  to  assemble, p.  6,  §  16 

ASSESSMENT. 

barges,    20  68. 

corporations;    of  property  of, .  ^ 27  60* 

effect  of  irregularities  in, 54  137 

error ;    correction  of  clerical,  in, 43  106- 

land  with  changed  titles;    for  school  tax, 04  166- 

mode  of  such  assessment, 04  166 

laid  on  what  list, 42  103 

merchandise;    rule  for,  of, 31  69 

mistakes  in;   collector  to  report  to  town  clerk, 67  146 

nonresidents'   property, 1®  ^^ 

proprietors  of  common  lands;    by, 07  179 

real  estate  to  be  assessed  in  name  of  record  owner, ....  13  21 

registered  vessels  in  foreign  commerce, 20  68 

sailing  vessels, * ^6  68 

school  tax ;    of  land  partly  in  district, 03  162 

water-power ;    when  used  where  created, 32  72' 

when  used  in  different  town, 32  ^  73 

ASSESSORS. 

abatement  of  polls  by, 41  98^ 

abstract  of  previous  year  may  be  taken  by, 17  30 

sworn  to,  by, 1^  ^ 

appeals  from,  to  board  of  relief, 38  90' 

limit  of  time  for, 41  97 

board  of  relief;  not  to  be  members  of, 7  ^     1 

commutation  tax,  how  levied, 37  86 

exemption  must  be  proved  by  claimant, 38  87' 


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INDEX.  79 

Pas*  Pat. 
ASSESSORS  —  Continued. 

compensation  how  fixed, 69  186 

conservators  to  return  wards'  personal  estate,  where, . .  14  24 

penalty  for  neglect, 14  26 

decedents'  estates  how  listed, 14  20 

election  and  term, 7  1 

in  Hartford, 7  1 

South  Windsor, ' 8  2 

ballot;   to  be  elected  by, 9  8 

minority  representation, 10  10 

number  of, 7  1 

estate  for  life  or  years,  how  listed, 13  22 

Glastonbury;    duties  of,  how  performed, 19  44 

special  examination  and  valuation  of  property  by,  19  44 

guardians  to  return  wards'  personal  estate,  where, ....  14  24 

penalty  for  neglect, 14  25 

insolvent  estates,  how  listed, 14  20 

lists;   notice  requiring  to  be  published  by, 11  10 

in  Bridgeport, 12  18 

New  Haven, 12  19 

to  be  given  in  when, 16  28 

in  Bridgeport, 10  29 

New    Haven, 10  30 

neglect  or  refusal  to  give  in, 15  28 

assessors  to  make,  and  add  ten  per  cent., 16  28 

penalty  for  not  filing, 16  31 

prosecuting  ofl&cer  to  be  notified  of  neglect, ... .  10  31 

borough  lists  where  deposited, 19  43 

city  lists  where  deposited, 19  43 

equalized  and  corrected  by,  when, 18  40 

examination  by,  of  persons  not  returning, 10  31 

exempt  residents ;    of ,  to  be  made  by, 22  40 

illegally  made,  not  to  be  accepted  by, 17  32 

neglecting  to  return  their  own,  to  be  fined, 17  33 

omitted  property  to  be  added  to,  by, 17  34 

notice  of  addition  to,  to  be  given  by,.  .l^.l^PP-r^^OandlT  34 

added  to,  in  New  Haven ;   notice  of  addition, . .  17  35 

perfected  lists  and  abstracts  where  lodged, 18  40 

in  New  Haven, 19  41 

abstract  to  be  sworn  to, 19  42 

previous  year  may  be  taken  by, 17  36 

property  in  another  state  omitted  from,  when, 18  38 

exceptions, 18  38 

specification  of  property  in, 12  17 

verification    of, 15  27 

married  women's  property  to  be  listed  by,  when, 12  20 

misconduct,  penalty  for, 54  138 


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80 


INDEX. 


\  Page 
A88ES80  RS  —  Continued. 

nonresidents*  property,  how  listed  and  assessed, 18 

oath  of  office  required, jq 

form  of,  prescribed, 70 

pay  of,  how  fixed, ; 59 

personalty  in  trust,  how  returned  to, 13 

penalty  for  neglect, 14 

plurality  of  votes  to  elect, 10 

poll   tax, 35 

exemption,    35 

real  estate  to  be  listed  in  name  of  record  owner, 13 

South  Windsor,  duties  of,  how  performed, 19 

special  examination  and  valuation  of  property  by,  19 

trust  property;    where  to  list  for  beneficiary, 13 

valuation ;    rule  of, ' . .  ig 

ATTACHMENT. 

tax  lien  takes  precedence  of,  when, 50 

BAIL. 

prisoner  to  be  allowed,  when, P-  6,  §  14 

BALLOT. 

assessors,  boards  of  relief,  and  collectors  elected  by, . . .  9 
BAMKS  AND  TRUST  COMPANIES. 

assessors  to  be  informed  concerning  collateral  of,  when,  31 

report  to  tax  commissioner,  annually, 28 

stock  how  taxable, 28 

exemptions  and  deductions, 30 

hearings  before  board  of  equalization, 29 

nonresidents ;   of  national  banks,  owned  by, 29 

remittance  of  tax  to  taxing  districts, 29 

stockholders   exempt   when, 31 

unpaid  taxes  to  be  collected  by  state  treasurer,  ...  31 
BARGES. 

taxable  how, 28 

BENEFICIARY  ASSOCIATION. 

dividend  on  stock ;    state  treasurer  may  equalize,  when,  30 

property  of,  exempt  from  taxation, 19 

BLIND  PERSONS. 

property  of,  exempt  from  taxation, 19 

exemption  to  be  made  where, 22 

BOARD  OF  EQUALIZATION. 

constitution  and  powers  of, 68 

hearings  before,  regarding  tax  on  corporate  stock, 29 

notice  to  town  clerk  of  changes  by, 58 

BOARD  OF  RELIEF. 

abatement  of  polls  by, 41 

appeals  to,  from  assessors, 38 

limit  of  time  for, 41 

from,  to  superior  court, 41 


Par. 

37 
13 

190 
185 
23 
26 
9 
80 
81 
21 
44 
44 
23 
39 

130 


68 
68 
63 
66 
64 
66 
66 
67 
67 

67 

66 
46 

46 
46 

148 

64 

149 

98 

97 
99 


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INDEX. 


Page 


BOARD  OF  REUEF  — Continued. 
appeals  from,  to  superior  court: 

bond  on, 42 

preferred   case, 42 

assessors  mot  eligible  for, 7 

debt  deducted  from  list  by,  when, 40 

duties ;    beginning  and  completion, 38 

election  of, 8 

error;    clerical,  in  assessment  to  be  corrected, 43 

lists ;     reduction  of,  by, 40 

unnecessarily  not  returned,  not  to  be  reduced,  41 

limit  of  reduction, 41 

meetings  of,  begin  and  end  when, 38 

notice    of, 38 

minority  representation  on, 10 

misconduct;    penalty  for, 54 

number  of, 8 

oath  may  be  administered  by, 70 

to  be  taken  by, 10 

plurality  of  votes  to  elect, 10 

salary,    '. 69 

school  district  tax;    powers  of,  as  to,. ... 63 

superior  court's  powers  on  appeal, 42 

term  of  office,  generally, 8 

in  Bridgeport,  Hartford,  and  New^  Haven, 9 

tree  plantation ;  may  exempt  when,   23 

valuation;    rule  of,    18 

BODY. 

levy  on,  for  unpaid  taxes, 47 

poor  debtor's  oath  after  levy  on, 56 

relief  from  levy  on, 56 

BONDS. 

appeal  from  board  of  relief;  on,   42 

collectors  to  give,  44 

municipal;  exemption  of,  19 

pledged;    returns  de,  by  corporations, 31 

school  district  collector  to  give, 65 

state;  exemption  of, 19 

taxation  of, 26 

tax  on,  payable  to  state, 26 

BOROUGHS. 

buildings  of,  exempt  from  taxation,  19 

collector  of  taxes ;  appointment, 44 

books  of,  open  to  public  inspection, 45 

forfeiture  for  refusal  to  exhibit, 45 

bond  to  be  given  by, 44 

dead;   representatives  may  complete  collection 46 

negligent  collector ;  proceedings  against,   45 

removal   of,    45 

6 


81 

Par. 


100 

101 

1 

94 

89 

3 

105 

93 

95 

96 

89 

89 

10 

138 

3 

189 

13 

9 

185 

163 

102 

4 

5 

50 
39 

123 
143 
143 

100 
112 
45 
68 
169 
46 
57 
.)9 

45 
111 
113 
113 
112 
117 
114 
116 


r 


; 


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82 


INDEX. 


BOROUGHS  — Continued.  ^**® 

collector  of  taxes: 

new  collector  appointed,  when,   ; . .         45 

paid  by  commission,  may  collect  after  his  year,  ...         46 

indebtedness;  treasurers  to  make  quadrennial  reports  of,         58 

blanks  for,  to  be  furnished  by  tax  commissioner, ...         59 

lien  J  collector  may  continue,  55 

notice  of  continuance, 55 

list  to  be  filed  with  clerk,  19 

warden  and  burgesses  may  abate  taxes,  43 

water  supply ;  land  taken  for,  exempt, 23 

BRIDGE  COMPANIES. 

stock  how   taxable,    28 

assessors  to  be  informed  concerning  collateral, 31 

exemptions  and  deductions,   , 30 

hearings  before  board  of  equalization,  .*. 29 

remittance  of  tax  to  taxing  district,  29 

unpaid  taxes  to  be  collected  by  state  treasurer,  ...         31 
BRIDGEPORT. 

lists ;  notice  to  bring  in,  how  and  when  given, 12 

last  day  for  giving  in, ig 

BUILDINGS. 

exempt  from  taxation, 19 

BURYING    GROUNDS. 

See  Cemetebies. 
CALVES. 

exempt  from  taxation,    19 

CAPITAL  STOCK. 
See  CoBPORATioNS. 
CASH. 

exempt  from  taxation,    19 

CASHIER  OF  BANK. 

return  to  assessors  de  collateral  j    penalty, 31 

to  tax  commissioner,    28 

penalty  for  noncompliance, 29 

CATTLE. 

exempt  from  taxation, [ 19 

CEMETERIES. 

^  property  of,  exempt  from  taxation, 19 

CERTIFICATE. 

tax  judgment;  of  lien  for;  filing, 25 

lien ;    continuance  by, 55 

notice  of  continuance, 55 

CHARITABLE  INSTITUTIONS. 

exempt  from  taxation,    19 

CHATTELS. 
See  Goods  and  Chattels. 


Par. 


115 
119 
150 
151 
139 
140 

43 
106 

51 

63 
68 
66 
64 
65 
67 

18 
29 

45 


45 


46 

68 
63 
64 

45 

45 

56 

139 

140 

45 


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INDEX.  .  83 

P&ETC  P&r 

CHOSES  IN  ACTION. 

taxable  how, 26  57 

tax  payable  to  state  treasurer, 26  59 

CHURCHES. 

exempt  from  taxation,    .  • 19  45 

CITIES. 

buildings  of,  exempt  from  taxation,   19  45 

land  for  water  supply  exempt,  when,   23  51 

tax  list  to  be  filed  with  clerk,  19  43 

CIVIL  ACTION. 

injunction  against  tax  warrant  sale,  52  135 

taxes  may  be  collected  by,   56  144 

CLERICAL   ERROR. 

correction   of,   in   assessment,    43  105 

CLERK  OF  SHELL-FISHERIES. 
See  Sheli^-Fish  Grounds. 

CLERKS  OF  BOROUGHS. 

tax  lists  of  boroughs  to  be  filed  with,   19  43 

CLERKS   OF   CITIES. 

tax  lists  of  cities  to  be  filed  with,   19  43 

CLERKS  OF  COURTS. 

county  taxes;  clerk  to  sign  orders  for,   .* 60  154 

to  record  estimate  for  repairs  on  buildings, 60  165 

CLOTHING. 

exempt   from  taxation, 19  45 

COLLECTION  OF  TAXES. 

after  death  of  collector,   46  117 

collector  on  commission  may  collect  after  his  year, 46  119 

effect  of  irregularities  in, 54  137 

may  be  made  by  suit,  56  144 

military  taxes  by  imprisonment,   48  124 

poll  taxes  by  imprisonment, 48  124 

salaried  collector  not  to  make,  after  term, 46  118 

COLLECTORS  OF  TAXES. 

appointment  of,  .' 44  111 

.  bonds  of,  44  112 

collectidn  after  term  by  salaried,  forbidden,   46  118 

after  term  by  commission,  allowed,   46  119 

commission  collector's  powers, 46  119 

compensation,    68  184 

dead;   representatives  may  complete  collection,    46  117 

deed  of ;  form,  53  136 

a^  evidence,    54  137 

demand  of 47  123 

deputies  of, 46  119 

election, 8  3 

foreclosure  of  tax  liens  by, 51  132 

illegal  fees  of,  do  not  impair  validity  of  sale,  when,  54  137 


> 


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> 


84 


INDEX. 


P&K6  PftF 

COLLECTORS  OF  TAXES  —  Continued. 

interest  on  unpaid  taxes  collectible  by,  46  120 

land  not  to  be  sold  without  notice  to  incumbrancers,  56  142 

levy  of  tax  warrant  on  land  by, 61  134 

neglecting  to  deliver  money  and  lists,  forfeits  fees, ....  49  127 

negligent;   proceedings  against, 45  114 

removal   of,    } 45  116 

new,  may  be  appointed  when, 45  115 

notice  by,  when  taxes  are  due, 46  120 

oath  of  office, 70  190 

on  commission;  collection  after  term  by,  46  119 

penalty  for  misconduct  of,  54  138 

for  neglect  to  deliver  money  and  lists, 49  127 

plurality  of  votes  to  elect,  10  9 

proprietors  of  common  lands  may  appoint, 67  179 

rate  bills  of, 44  111 

report  by,  to  town  clerk  of  mistakes  in  assessment,  ...  57  146 

salaried,  not  to  collect  after  term,  46  118 

rate  bills  of,  to  be  delivered  to  successors, 46  118 

sale  of  land  without  notice  to  incumbrancers,  forbidden,  56  142 

selectmen  not  to  be,   10  11 

tax  book  of,  open  to  inspection, 45  113 

tax  liens  may  be  continued  and  discharged  by, 66  139 

notice  of  continuance, 66  140 

term  of  office,  generally,  8  4 

in  Bridgeport,  Hartford,  and  New  Haven, 9  6 

town  collectors  to  pay  over  collection  monthly, 48  126 

warrants  of, 44  111 

COLLEGES. 

property  of,  exempt  from  taxation,  19  46 

Sheffield  scientific  school, 22  47 

Trinity  college, •. 22  47 

Wesleyan  university, > 22       ^      47 

Yale  university, 22  47 

COLTS. 

exempt  from  taxation, 19  46 

COMMISSIONERS  OF  SHELL-FISHERIES. 

blanks  for  tax  lists ;  to  provide, 33  74 

board  of  relief;  duties  and  powers,   33  76 

meetings  of, 33  76 

notice  of, 33  76 

tax  may  be  laid  by,  33  76 

warrant  issued  by,  34  77 

COMMITTEES  OF  COMMUNITIES. 

abatement  of  taxes  by, 43  106 

forfeiture  for  negligence, 64  138 

rate  bills  made  out  by,  44  111 


v;n 


1 


< 


\\ 


J 


\      > 


.> 


> 


1 


X^ 


-1 


■( 


> 


> 


r 


> 


> 


7 


> 


•  -w-^ 


> 


INDEX.  85 

COMMITTEES  OF  COMMUNITIES— Con^inwed. 

tax  lien  continued  by,  55  139 

notice  of  continuance, 55  140 

foreclosure  of, 51  132 

COMMITTEES  OF  SCHOOL  DISTRICTS. 

rate  IjjUs  may  be  made  out  by, 44  111 

taxes  may  be  abated  by,  when, 43  106 

forfeiture  for  negligence  concerning,   54  138 

tax  lien;  continuance  by  certificate, 55  139 

notice   of  continuance, 55  140 

COMMON    COUNCIL. 

tax  collector;  may  apply  for  removal  of,  45  116 

taxes  abatable  by,  when,  43  106 

COMMON   LANDS. 

powers  of  proprietors  of,  concerning  taxation, 67  179 

COMMUNITIES. 

forfeiture  by  committees  of,  for  negligence, 54  138 

rate  bills  made  out  by  committees  of, §. .         44  111 

taxes  abatable  by  committees  of, 43  106 

tax  lien;  foreclosure  in  name  of, 51  132 

how  continued,    , 55  139 

notice  of  continuance, , 55  140 

COMMUTATION  TAX. 

levy  and  collection  of, 37  86 

exemption  of  polls  from, 35  81 

claimant  must  prove  exemption, 38  87 

COMPENSATION. 
See  Salaries  and  Fees. 

COMPTROLLER. 

board  of  equalization;  to  act  as  member  of, 58  148 

tax  commissioner's  office ;    to  provide, ,67  146 

CONNECTICUT  CENTRAL  RAILROAD. 

bonds  in  aid  of,  exempt  from  taxation, 19  45 

CONNECTICUT  VALLEY  RAILROAD. 

bonds  in  aid  of,  exempt  from  taxation, 19  45 

CONNECTICUT  WESTERN  RAILROAD. 

bonds  in  aid  of,  exempt  from  taxation, 19  46 

CONSERVATORS. 

wards*  property  to  be  returned  by,  where, 14  24 

penalty  for  neglect, 14  26 

CONSTABLES. 

deputy  tax  collectors;   may  act  as, 46  119 

CONSTITUTION   OF  CONNECTICUT. 

arrest;  security  from  unlawful, p.  6,  §  10 

bail ;  prisoner  to  be  allowed,  when, p.  6,  §  14 

equal  rights ;  all  men  to  have, P-  5,  §     1 


> 


86 


> 


INDEX. 


p.  6,  §  14 


general  assembly;    may  suspend   habeas 
corpiM,  when, 

government  founded  on'auihority  of' the        ^"^'  ^  ^^ 

people,    

right  to  alter  form,       ^     '  ^    ^ 

habeas  corpus  not  to  be  suspended'-'  ex-         ^'  ^'  ^     ^ 
ception,    . .  r  ,     ^ 

people;  government;  right  to'  alter;.' ."    "        l'  t' V^ 
political  power  inherent  in  "        P"  ^'  §    2 

searches  or  seizures;  security  against 
unreasonable,    . .  . 

petition;  right  of,  secured', ^*  «'  f     ^ 

property  not  to  be  taken  for  public'  use        '' 
without  compensation, 

prosecutions;    bail   allowed*  in   criminal', 
when,    * 

punishment;    security  "from  '  unlawful, .' !    ^p 
purpose  stated,   »••    -^p. 

liberties,    rights,    and  '  privileges  '  to 
perpetuate,   

reputation;    injury   to;"r*emedy' by  due 
course  of  law,...  ^ 

rights ;  all  men  to  have  equal ^'  t'  V^ 

assembly,  '   P-  »>  §     1 

petition,    .    P-  6,  §  16 


P-  5,  §     2 

p.  5,  §     8 
p.  6,  §  16 

P-  6,  §  11 

6,  §  14 

6,  §  10 

p.  5 

p.  5 


p.  6,  §  16 


se- 


p.  5,  § 
P-  5,  § 


8 
8 


Page 


Pap. 


searches  and  seizures;   people  to  be 

cured  from  unreasonable, 

warrants  for;   issue  conditioned  ' 
CORPORATIONS.  "onea,. 

assessment  of  property  of 

banks  to  report  and  pay  tax  to" state,:;: H 

bridge  companies  to  report  and  pay  tax  to  state', 


!!;^ri!^"P^^-^P^y*- to  state,, 


collateral 


~nceU;Trto\:rn7r.;rtrr'^''' 

-stment  companies  to  report  JZy'TJltl,  [ .' .' 


28 

28 

28 

31 

28 

28 

27 


~v  ""T:  '^  "^'^  ^°'  p^^  '*'-  *-'  «t-te; : : : : : :  •  •  ^s 

property  of,  how  assessed, ^^ 

where   listed, ^7 

returns  of  pledged  stocks  and  bonds'  by, : : : : : : : : : : : ; : ;  II 

stockholders  of,  exempt, j  27 

COSTS.                                                  (31 

taxation  on  appeal  to  superior  court, 


60 

63 

63 

63 

68 

63 

63 

61 

63 

60 

61 

68 

61 

67 

102 


'     li 


\ 
I 

t 

I 


T 


V^ 


'*,' 


\ 


.> 


.> 


> 


> 


y 


> 


\   ... 

'A 


> 


•*-#«. 


> 


ii«)EX.  87 

Page  Par. 
COUNTIES. 

buildings  of,  exempt  from  taxatibh, 19  45 

meetings  of  senators  and  representatives, 61  156 

minutes  of,  how  preserved, 61  157 

taxes  may  be  levied  by, 60  164 

collection   of, 60  154 

levy  for  repairs  on  coimty  buildings, 60  155 

treasurer ;    duties  of, 61  158 

COUNTY   REPRESENTATIVES. 

taxes;    neglect  of  towns  to  pay;    proceedings, 60  154 

imposed  on  towns  by, 60  154 

at  general  assembly  meeting, 61  156 

towns,  to  be  notified, 60  154 

execution  against,  and  how  levied, 60  154 

COUNTY  TAX. 

authority  to  levy  and  collect,   60  154 

county  treasurers  to  keep  account  of, 61  158 

laying  and  collection  of, 60  154 

COUNTY  TREASURER. 

duties  of,  generally, 61  158 

taxes  payable  to, 60  154 

unpaid ;  to  report  to  clerk, 60  154 

CREDITS. 

taxed  how, 26  57 

DAMAGES. 

taxation ;    grantee  failing  to  recerd  deed, 25  56 

DEAD. 

estates  of,  how  listed, 14  26 

DEBT. 

deduction  from  list  by  board  of  relief, 40  94 

DEEDS. 

collector's,  as  evidence, 54  137 

executed  and  lodged;  to  be,  within  one  week  of  sale,  51  134 

form  of, 53  136 

grantee  failing  to  record ;    grantor  taxed, 26  55 

DEMAND. 

collector;   by,  necessary  for  levy, 47  123 

DEPUTY  SHERIFF. 

tax  collector ;    may  act  as, 46  119 

DISTILLERIES. 

taxable   how, 24  63 

DRAIN    COMPANIES. 

collector  of  taxes  to  be  chosen  by, 68  180 

compensation  fixed  by  company,   68  182 

fees, 68  183 

penalties,    68  183 

powers,    68  183 


11 

^  ! 


s^ 


88 


INDEX. 


V  Page 
DRAIN  COMPANIES  —  Continued. 
collector  of  taxes: 

vacancy  may  be  filled  at  any  meeting, 68 

levy  of  taxes, 68 

laid  on  proportion  of  each  proprietor's  interest, ...  68 

rate   bills, 68 

warrant  for  collection  of  taxes,  how  issued, 68 

ECCLESIASTICAL  SOCIETIES. 

property  of,  exempt  from  taxation, 23 

ELECTIONS. 

assessors;    election  and  term, 7 

ballot;   to  be  elected  by, 9 

board  of  relief;   not  to  be  member  of,. 7 

Hartford;    election  and  term, 7 

minority    representation, 10 

number  of, 7 

oath  of  office  required, 10 

refusing  to  perform  duties;    penalty, 11 

South  Windsor ;   election  and  term, 8 

ballot;    town  officers  to  be  elected  by,  generally, 9 

selectmen  may  appoint  minor, 9 

biennial  election  of  town  officers  may  be  held,  when, ...  9 

.  repeal  of  inconsistent  acts, 9 

board  of  relief;    election, 8 

assessor  not  to  be  member  of, 7 

ballot;    to  be  elected  by, 9 

minority    representation, 10 

number   of, .• . . .  8 

oath  of  office  required, 10 

refusing  to  perform  duties;    penalty, 11 

term  of  office,  generally, 8 

in  Bridgeport,  Hartford,  and  New  Haven, ....  9 

Bridgeport ;   terms  of  office  in,  generally, 9 

collector  of  taxes;    election, 8 

ballot ;   to  be  elected  by, 9 

oath  of  office  required, ..*...  8 

refifsing  to  perform  official  duties;    penalty, 11 

selectman   not   to   be, 10 

term  of  office,  generally, 8 

in  Bridgeport,  Hartford,  and  New  Haven, ....  0 

Hartford ;    terms  of  office  in,  generally, 9 

minority    representation, 10 

New  Haven ;    terms  of  office  in,  generally, 9 

officers ;    appointment  of  minor,  by  selectmen, 9 

elected  by  ballot,  generally, 9 

number  of ;    towns  may  provide  for, 9 

refusing  to  perform  duties ;    penalty, 11 

special  provisions  concerning,  not  affected, 11 


Par. 


180 
181 

182 
182 
182 

49 

1 
8 
1 
1 
10 
1 

13 

14 

2 

8 

8 

6 

7 

3 

1 

8 

10 

3 

13 

14 

4 

5 

5 

3 

8 

4 

14 

II 

4 

5 

5 

10 

5 

8 

8 

8 

14 

16 


( 


r 


.  >{ 


1 


v,^ 


> 


> 


.> 


> 


> 


> 


>. 


> 


r 


i     t 


> 


INDEX. 


ELECTIONS  —  Continued, 

offices ;    certain,  incompatible, 

penalty  for  refusal  to  perform  official  duties, 

plurality  of  votes  to  elect, 

special  charter  provisions  relative  to  election,  term  of 
office,  or  powers  or  duties,  not  affected, 

terms  of  office,  generally, 

in  Bridgeport,  Hartford,  and  New  Haven, 

treasurer;    selectman  not  to  be, 

EMINENT   DOMAIN. 

United  States  property  acquired  by  condemnation  ex- 
empt,     

ENROLLMENT. 

militia;  of,  for  conmiutation  tax, 

EQUALITY. 

all  men  declared  to  be  on  an, P-  5,  §    1 

EQUITY  OF  REDEMPTION. 

sale  of,  under  tax  levy, 

ESTATES. 

insofvent  estates,  how  listed, .' 

trust;    personalty  of,  how  returned  to  assessors, 

guardians'  and  conservators*  returns,  where  made, 

neglect  to  make  return;   penalty, 

EXAMINATION. 

assessors ;   by,  of  persons  not  returning  lists, 

EXECUTION. 

county  tax;   may  issue  for, ^ 

state  taxes ;   may  issue  against  estate  of  selectmen, 

against  estate  of  inhabitants  of  town, 

reimbursement  of  such  inhabitants, 

taxes ;    against  n^ligent  collector, 

EXEMPTIONS. 

academies,    

aged  persons,  from  poll  tax, 

agricultural  societies,  property  of, 

Angora   goats, 

apparel,   wearing, 

beneficiary    associations, 

benevolent   associations'   investments, 

blind   persons, 

boroughs ;    buildings  of, 

buildings,    

calves, 

cash 

cattle,    •• 

cemeteries ;    property  of, 

charitable   institutions, 


Page 


51 

14 
18 

14 
14 

16 


19 


89 


Par. 


10 

11 

11 

14 

10 

9 

11 

15 

8 

4 

9 

5 

10 

11 

24 

52 

35 

82 

133 


2S 
24 


31 


60 

154 

43 

108 

44 

109 

44 

110 

45 

114 

45 


19 

45 

19 

45 

19 

45 

It 

45 

30 

66 

19 

45 

19 

45 

19 

45 

19 

45 

19 

45 

19 

45 

19 

45 

19 

45 

^ 


r 


r 


90 


INDEX. 


PftKO  PftT» 

EXEMPTIONS  — Coniwtted.  v 

churches,    19  46 

cities;     buildings  of, 19  46 

land  for  water  supply,  when, 23  61 

clothing, 19  45 

colleges;    property  of, 19  45 

Sheffield  scientific  school, 22  47 

Trinity  college, 22  47 

Wesleyan    university, 22  47 

Yale  university,    22  47 

colts,    19^  46 

commutation  tax;    of  polls  from, 36  81 

Connecticut  Central  railroad;   bonds  in  aid  of, 19  45 

Valley  railroad;   bonds  in  aid  of, 19  45 

Western  railroad;    bonds  in  aid  of, 1ft  45 

counties ;    building  of, 19  45 

ecclesiastical  societies;    property  of,   23  48 

educational  associations'  investments, 30  96 

farming  tools, 19  45 

farm   produce, 19*  45 

fire  companies;    from  poll  tax, 35  81 

fire  engines, 19  45 

firemen,    35  81 

fishing    apparatus, 19  45 

fuel,    19  45 

furniture,  limited,    19  45 

G.  A.  R. ;    property  of, 19  45 

General  Hospital  society, 19  "45 

goats,    < 19  45 

Grand  Army  posts;  property  of,  19  45 

Hartford  hospital,    19  45 

hay  (produce  of  a  farm) , 19  45 

hogs,     19  45 

horses, 19  45 

hospitals,   property  of,    19  45 

household  furniture;  limited,    19  45 

infirmaries 19  46 

jewelry,    19  45 

lambs, 19  46 

libraries ;  private,  to  $200, 19  46 

public;  entirely,   19  46 

list  of  residents  entitled  to, ^  46 

literary  society,    19  45 

manufactories  out  of  state, 26  67 

mechanics'  tools,  19  46 

merchandise  out  of  state,  26  57 


4 


/ 


i 


4 
i 


Y' 

V 


'^ 


> 


> 


.> 


> 


> 


> 


> 


> 


> 


> 


> 


-/ 


J 


i 


< 


( 


(s% 


> 


INDEX. 

Page 
EXEMPTIONS  —  Continued. 

militia;    from   commutation, 38 

members*    polls,     .'. • ^6 

money  loaned  on  mortgage,  when, 23 

(  26 

mortgages ;   loans  on,  when,    -i  ^9 

musical    instruments,     * • 19 

musician ;  from  poll  tax,   36 

mutual  afd  association ;  property  of,  19 

national  bank  stockholders,   31 

New  Haven  hospital, 19 

New    Haven,    Middletown    and    Willimantic    railroad; 

bonds  in  aid  of, 19 

parsonages,     19 

pensioners ;  property  of, 19 

exemption  where  made, 22 

pigs,     • •/•  •  ^^ 

poll  tax,    , 35 

poultry,     1® 

property  in  another  state,  and  there  taxed, 18 

provisions,    1® 

public   institutions,    19 

public  property, 19 

savings  banks;  does  not  affect, 23 

investments,    30 

scientific    associations,     19 

sheep, 1^ 

Shepaug  Valley  railroad;  bonds  in  aid  of, 19 

soldiers,  sailors  ^uid  marines ;  from  poll  tax,   35 

property  of, 1^ 

exemption  where  made, 22 

*  fathers,   mothers   and   widows, 19 

exemption  when  made, 22 

state;   property  of,    1^ 

i  31 

stockholders  of  corporations, •<  gy 

students ;  poll  tax,   36 

swine,    19 

tools,    19 

town  clerk;   assessors  to  file  certified  list  of,  with,. ...  22 

towns*;   buildings  of, 19 

trees ;  plantations  of,  when, 23 

Trinity    College, 22 

United  States;  property  of, ^ 19 

property  acquired  by  condemnation, 24 

utensils ;  of  household,  19 

watches,    19 

waterworks  of  mimicipality, 23 


91 

Par. 

87 
81 
49 
67 
49 
46 
81 
46 
67 
46 

45 

46 

45 

46 

46 

81 

46 

38 

45 

45 

45 

49 

66 

45 

45 

46 

81 

45 

46 

46 

46 

46 

67 

61 

81 

46 

46 

46 

46 


47 
46 


46 

46 
61 


93 


INDEX. 


EXEMPTIONS  —  Continued. 

wearing  apparel,  

Wesleyan  university,   *    | 

widows  of  soldiers, 

exemption  where  made, 

Yale    University, 

FALSE   IMPRISONMENT.      ' 

forbidden  by  constitution, n    fl    r  in 

FARMING  TOOLS.  P-  «.  §  10 

exempt  from  taxation, 

FARM  PRODUCE. 

exempt  from  taxation, 
FEES.  

tax  liensj  for  recording,   

See  also  Salabies  and  Fees. 
FIRE  COMPANIES. 

members  of,  exempt  from  poll  tax, 
FIRE  ENGINES. 

exempt  from  taxation,   

FIREMEN. 

exempt  from  poll  tax,  

FISHERIES. 

taxed  how, 

FISHING  APPARATUS. 

exempt  from  taxation,   

FISH  POUNDS. 

property  in,  taxable  how, 

FORECLOSURE. 

tax  liens,    

FORMS. 

oaths,    

ceremony  in  administering, 

•  tax  collector's  deed,   

tax  warrant,    

FUEL. 

exempt  from  taxation,    

FURNITURE. 

exempt  from  taxation,    

G.  A.  R. 

property  of,  exempt  from  taxation,   

GENERAL  HOSPITAL  SOCIETY  OF  CONNECTICUT. 

exempt  from  taxation, 

GLASTONBURY,  TOWN  OF.  ''       ' 

assessors  to  act  together' in  performance  of  duty, 

special  examination  and  valuation  of  property  by, 
GOATS. 

exempt  from  taxation, 


Page 


19 


Par. 


19 

45 

22 

47 

19 

45 

22 

46 

22 

47 

19 

45 

19 

45 

55 

141 

35 

81 

19 

45 

35 

81 

24 

53 

19 

45 

24 

53 

51 

132 

70 

190 

69 

187 

53 

136 

49 

129 

19 

45 

19 

45   ^ 

19 

45 

19 

45 

19 

44 

19 

44 

45 


y 


1 


111 


> 


> 


•  > 


> 


> 


> 


> 
> 


> 


> 


{ 


i 


h-A 


1 


M 


t 


> 


> 


( 

* 

INDEX.  93 

GOODS  AND  CHATTELS.       "  .  * 

levy  on, 47  123 

sold  on  commission ;    to  be,  not  taxable, 32  71 

taxation  of  goods  and  merchandise,   } 

°  '  j   31  69 

GOVERNOR. 

tax  commissioner  to  be  appointed  by, 57  146 

to  make  biennial  report  to, 58  147 

GRAND  ARMY  POSTS. 

property  of,  exempt  from  taxation, 19  45 

GRAND  LIST. 

,  ,         .  i      11  16 

assessors  to  make  out, ' 

^tol9  44 

board  of  equalization  may  revise, 58  148 

school  district;    addition  of  omitted  property  and  polls,         63  164 

correction  for  land  sold, 64  165 

GRANTEE. 

deed ;  failing  to  record ;  grantor  taxed, 25  55 

grantor  to  be  paid  damages  for  failure, 25  56 

GUARDIANS. 

wards'  property;  return  of,  by, 14  24 

penalty  for  neglect, 14  25 

HABEAS  CORPUS. 

privilege  of,  not  to  be  suspended, p.  6,  §  14 

may  be   suspended,    when, p.  6,  §  14 

HARTFORD. 

assessors ;  appointment  and  term,   7  | 

terms  of  office  of  town  officers  in,  generally, 9  5 

HARTFORD   HOSPITAL. 

exempt  from  taxation,  19  45 

HAY. 

produce  of  a  farm  exempt,   19  45 

HEREDITARY  EMOLUMENTS  AND  PRIVILEGES. 

constitutional  prohibition, p.  (i,  §  20 

HIGHWAYS,  BRIDGES  AND  FERRIES. 

taxes  laid  on  what  list, 42  103 

payable  when, 42  103 

HIGHWAY  TAXES. 

laid  on  what  list,  42  103 

payable    when, 42  io3 

HOGS. 

exempt  from  taxation, 19  45 

HORSES. 

exempt  from  taxation,  when,  19  45 

HOSPITALS. 

property  of,  exempt  from  taxation, 19  45 


a 


si 


-\ 


94:  INDEX. 

HOUSES.  ^""^^         "**'• 

lot  appurtenant  to  house ;  taxation  of, 24  53 

railroad  companies ;    of,  taxable,  how, 28  62 

search  or  seizure  forbidden, p.  5,  §  8 

HOUSEHOLD  FURNITURE. 

exempt  from  taxation  tp  what  amount,  19  45 

HUSBAND  AND  WIFE. 

widow's  property  exempt,  19  46 

exemption  where  made, 22  46 

wife's  property  to  be  set  in  husband's  list, 12  17 

separate  property  to  be  listed  in  wife's  name, 12  20 

IMPRISONMENT. 

poll  and  military  tax  may  be  collected  by, "^48  124 

INCUMBRANCERS. 

sale  of  land  for  taxes;  to  receive  notice, 56  142 

INFIRMARIES. 

exempt   from   taxation, 19  45 

INJUNCTION. 

tax  warrant  sale ;    against, 52    .      135 

INSOLVENT  DEBTORS. 

estates  of,  how  listed,   14  26 

INSURANCE  COMPANY. 

.   statement  to  tax  commissioner  for  taxation  purposes,        28  63 

assessment  how  made,  28  63 

correction  by  board  of  equalization,  29  64 

failure  to  make  statement;  penalty,   29  64 

secretary  to  file  list  of  stockholders,  28  63 

of  market  value  of  stock,  28  63 

securities  pledged;  returns  to  assessors  concerning,        31  68 

stockholders  exempt,  when, 31  67 

INTEREST. 

unpaid  taxes ;    on, -. 46  120 

INTERPRETER. 

form  of  oath  for, 70  190 

JAILS. 

tax  levy ;  discharge  from, 56  143 

tax  warrant;    commitment  to,  on, 47  123 

JEWELRY. 

exempt  from  taxation,  19  45 

JUDGMENT. 

grantor;    for  tax  paid  by, 25  56 

LAMBS. 

exempt  from  taxation, - 19  45 

LANDS. 

taxable  by  the  acre, 24  53 


i 


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INDEX.  9$ 

LAND  TITLES.  ^*^^  ^*'* 

collector's  deed  as  evidence,  54  137 

form  of  deed, 53  135 

lien  for  taxes  may  be  enforced  by  sale, 50  130 

continuance  of  lien  by  certificate,   55  139 

notice  of  continuance,   55  140 

fees  for  recording,   55  141 

foreclosure    of   liens, 51  132 

misconduct;   penalty  for,    54  133 

.    sale  of  realty, 47  123 

J                 injunction  against  sale  on  warrant, 52  135 

mode  of  selling  land,   51  134 

notice  to  be  given  before  sale,  . ., 56  142 

of  equity  of  redemption, 51  133 

LEVY  OF  TAXES. 

levy  on  body,  47  123 

relief  from,  by  taking  poor  debtor's  oath, 56  143 

chattels,     47  ^   i23 

realty, 47  123 

sale  of  equity  of  redemption  under, 61  133 

of  land  under,   51  134 

of  particular  estate  under, 51  133 

school  district  tax  how  levied, 62  160 

LIBERTY. 

rights  to,  proclaimed, p.  6 

writ  of  habeas  corpus, p.  6,  §  14 

LIBRARIES. 

private,  exempt  from  taxation  to  $200, 10  45 

public,  entirely  exempt, 10  45 

LIENS. 

continuance  by  certificate, ' 55 .  139 

notice   of, 55  149 

discharge  of,    55  139 

enforcement    of, 50  130 

fees  relative  to, 55  J41 

foreclosure    of, 51  132 

jurisdiction  of  court  in  foreclosure  suit, 51  132 

precedence   of, 59  ^39 

school  fund  mortgage  precedes, 47  12I 

shellfish    grounds, 33  75 

tax  paid  by  grantor, 25  56 

LIFE  ESTATES. 

sale  for  taxes, 51  133 

taxable    how, 13  22 

LISTS. 

additions  of  ten  per  cent,  to, 1.-,  28 

adjustment  of,  by  board  of  relief, 38  90 


> 


96 


INDEX. 


LI  STS  —  Continued.  ^***  '*'* 

assessors  may  fill  out,  when, 15  28 

may  take,  of  previous  year, 17  35 

neglecting  to  return  their  own,  to  be  fined .... 17  33 

not  to  accept  illegal, 17  32 

to  add  omitted  property  to, 17  34 

to  publish  notice  requiring, n  15 

in    Bridgeport, 12  ig 

New    Haven, 12  19 

board  of  relief;   duties  begin  and  end,  when, 38  .89 

equalize  and  adjust  valuations  and  lists, 38  90 

New  Haven;    meeting  held  when, 39  91 

appeal  must  be  preferred  on  first  business  day,  39  92 

reduction  how  made, 40  93 

indebtedness    deducted    when, 40  94 

limit  of  reduction, 41  90 

not  to  reduce  list  unnecessarily  not  returned,  41  96 

cities'  and  boroughs*  to  be  filed  with  clerks, 19  43 

collector  to  file,  with  town  treasurer, 48  126 

conservators,  to  be  filed  where, 14  24 

corporate  property,  where  made, ^ 27  61 

corporation,  to  contain  what, 27  60 

debt  when  deducted  from,  by  board  of  relief, 40  94 

deceased  persons'  estates, 14  26 

equalization  of,  by  board  of  relief, 38  90 

examination  of  those  not  returning, 16  81 

goods  on  commission  omitted  from,  when, 32  71 

guardians,  to  be  filed  where, 14  24 

insolvent    debtors, 14 

manufacturers,    31 

maps  may  be  referred  to  in, ^ . .  15  28 

married    women, 12  90 

husband's  list  to  include  property  of,  when, ......  12  17 

merchants,    .3J  ^ 

goods  to  be  sold  on  commission,  excluded, 32  71 

names  added  to,  by  board  of  relief, 38  90 

notice;    assessors  to  give,  of  property  added  to, 17  34 

to  bring  in,  how  and  when  given, , . . .  1 1  16 

in    Bridgeport, 12  ig 

,              New   Haven, 12  *  19 

omitted  property;    assessors  to  add  to, 17  34 

perfected,  open  to  public  inspection, ig  40 

property  to  be  specified  in, 12  17 

reduction  of,  by  board  of  relief, 49  93 

for   indebtedness, 49  94 

limit   of, 41  ^ 

unnecessarily  not  returned,  not  to  be  reduced, 41  96 


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INDEX. 


97 


Page  Par. 
LISTS  —  Continued. 

separate  description  of  lands, 15  28 

tenants  for  life, 13  22 

for   years, 13  22 

town  clerk  to  send  abstract  of,  to  tax  commissioner, ...  43  107 

town  treasurer  to  keep,  until  next  annual  audit, 4V»  126 

'     traders, 31  69 

not   located, 32  71 

trustees, 13  23 

verification    of, 15  27 

waterpower,  when  used  where  created, 32  72 

when  used  in  different  town, 32  73 

when  to  give  in, 15  28 

LITERARY  SOCIETY. 

exempt  from  taxation, 19  46 

LOWLANDS. 

See  Dbain  Companies.  * 

MACHINERY. 

taxed    how, 24  53 

listed  in  town  where  business  is  carried  on,  ..<*....  31  69 
MANUFACTORIES. 

out  of  state,  exempt  from  taxation, 26  57 

taxation  of,  generally, 24  53 

by  school  district, 62  160 

tax  list  of,. 31  69 

MAPS. 

may  be  referred  to  in  lists, 15  28 

MARRIED  WOMEN. 

property  of,  to  be  set  in  husband's  list, 12  17 

separate  property  of,  how  listed, 12  20 

MECHANIC'S  TOOLS. 

exempt  from  taxation, 19  46 

MERCHANDISE. 

out  of  state,  exempt  from  taxation, 26  57 

rule  of  assessment  and  taxation, 31  69 

MERCHANTS. 

rule  of  assessment  and  taxation  of, 31  69 

goods  to  be  sold  on  commission,  excluded, 32  71 

taxation  of,  in  school  districts, 62  160 

tax  lists  of, 31  69 

unlocated, 32  71 

MERIDEN. 

assessors'  terms  of  office, 7  1 

MIDDLETOWN. 

tax  collector's  term  of  office, 8  3 

MILITARY   ENROLLMENT. 

commutation  tax;  number  enrolled  on  list  liable  to  pay,  35  82 

new  enrollment  made  when, 36  88 

7 


> 


98  INDEX. 

/'" 

Page  Par. 
MILITARY  TAXES. 

payment  of,  may  be  enforced  by  imprisonment, 48  124 

MILITIA. 

commutation  tax;    adjutant-general  to  report  number 

liable  to  pay, 35  82 

amount,  collection,  and  deduction  by  town  treasurer,  37  86 

exemption  from ;    claimant  must  prove, 38  87 

payment  how  enforced  by  state  treasurer, 37  86 

penalty;    enrollment;    refusing  or  giving  false  in- 
formation   about, 38  87 

polls  of  members ;    exemption  from, 36  81 

selectmen  to  add,  to  taxes  of  enrolled  persons, ....  37  85 

state  treasurer ;   enforcement  of  payment  by, 37  86 

returns  to  be  forwarded  to, 36 

town  treasurer  to  pay,  to  state  treasurer,. . . ._  36 

selectmen;    commutation  tax  added  to  rate  bill  by,. . . :  37  86 
adjutant-general  to  send  military  exemption  orders 

to,    36  84 

enrollment  of  militia ;    to  superintend, 35  82 

neglect  of  duty  de;    penalty  and  prosecution,  37  86 

new  enrollment  list;    when  to  use, 36  83 

MILLS  AND  MILL  DAMS. 

taxable    how, 24  63 

MINES. 

taxable    how, 24  63 

MONEY. 

mortgage ;    loaned  on,  exempt  from  taxation,  when, ....  23  49 

where   listed, 26  67 

taxation    of, 26  67 

when  loaned  in  other  states, 18  38 

when  held  by  tenant  for  life, 13  82 

MORTGAGES  AND  LIENS. 

equity  of  redemption;    sale  under  levy  of  tax  warrant,  51  133 

lien  to  take  precedence,  when, 60  130 

(  23  49 

loans  on  mortgages,  taxable  when, J 

sales;   holder  of  mortgage  to  have  notice, 51  134 

all  incumbrancers  to  have  notice, 56  142 

school  fund  mortgage  precedes  tax  lien, 47  121 

shell-fish  grounds ;    tax  lien  on, 33  75 

MUNICIPAL   INDEBTEDNESS. 

quadrennial  report  of,  to  tax  commissioner, 58  150 

blanks  for,  how  furnished, 59  151 

penalty, 53  160 

MUSICAL  INSTRUMENTS. 

exempt  from  taxation, 19  45 


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INDEX. 

Page 
MUSICIAN. 

exempt  from  poll  tax, 35 

MUTUAL  AID  ASSOCIATIONS. 

property  of,  exempt  from  taxation, 19 

NATIONAL   BANKS. 

assessors  to  be  informed  concerning  collateral  of,  when,  31 

report  to  tax  commissioner,  annually, 28 

stock  how  taxable, "° 

exemptions  and  deductions, •  •  •  •  30 

hearings  before  board  of  equalization, 29 

nonresidents ;    of  national  banks,  owned  by, 29 

remittance  of  tax  to  taxing  districts, 29 

unpaid  taxes  to  be  collected  by  state  treasurer, 31 

stockholders  of,  exempt  from  taxation, 31 

NEGLECT. 

assessors  as  to  return  of  lists, 17 

collector  to  deliver  money  and  lists, 49 

conservators ;    penalty  for, 1* 

guardians ;    penalty  for, 14 

tax  collector ;    proceedings  for, 45 

removal    for, 45 

towns  to  lay  taxes, 42 

trustees ;     penalty   for, 14 

NEW  BRITAIN. 

assessors,  election  and  term, 7 

NEW  HAVEN. 

lists ;    notice  to  bring  in,  how  and  when  given, 12 

last  day  for  bringing  in, 16 

NEW   HAVEN    HOSPITAL. 

exempt    from    taxation, 19 

NEW    HAVEN,    MIDDLETOWN    AND    WILLIMANTIC 
RAILROAD, 
bonds  in  aid  of,  exempt  from  taxation, 19 

NEWSPAPER. 

notice  to  bnng  in  lists,  to  be  published  in,  when, 11 

in  Bridgeport, 12 

New   Haven, 12 

NONRESIDENTS. 

demand  by  collector, 47 

national  bank  stock  tax  of,  paid  over  to  whom, 29 

notice  of  addition  to  list  of,  by  assessors, 17 

of  increase  by  board  of  relief, 38 

because  of  indebtedness, 40 

property  of,  taxable  how, 18 

by  school   districts, ®2 

NOTES. 

taxable  how, 26 

tax  on,  payable  to  state  treasurer, 26 


99 

Par. 
81 

45  , 

68 
63 
63 
66 
64 
65 
65 
67 
67 

33 
127 

25 

25 
114 
116 
104 

25 

1 
19 


4S 

16 
18 
1» 

123 
«6 
34 
99 
94 
S7 

160 

67 


t 


r 


100 


INDEX. 


NOTICE. 

assessors  to  give,  of  property  added  to  list, 

lists;    to  bring  in,  how  and  when  given, 

in   Bridgeport, 

New    Haven, 

sale  of  land  for  taxes ;    to  incumbrancers, 

taxes  are  due ;    of, 

valuation  of  stock ;   given  to  corporations, 

OATHS. 

administration  of;    when  and  by  whom, 

affirmation  may  be  used  when, 

assessors  to  abstracts, 

ceremony  in  administering, 

examination  of  taxpayers  under, 

forms    of, 

list;    of  taxpayer  to, ^ 

tax  commissioner  may  examine  witness  under, 

warrant  to  be  supported  by, p.  5,  §  8 

ORE  BEDS. 

taxable  how, 

PARSONAGES. 

exempt  from  taxation, 

PENALTY. 

assessor;    for  failure  to  require  sworn  list, 

for  acceptance  of  illegal  list  by, 

for  neglect  to  return  his  oAvn  list, 

conservators',  guardians*,  and  trustees'  neglect, 

corporate  reports  and  taxes,  regarding, 

neglect  to  inform  assessors  de  collateral, 

false  statements  to  assessors, 

official    misconduct, 

refusal  to  exhibit  tax  book, 

violation  of  statutes  as  to  lists  and  payments, 

PENSIONERS. 

property  of,  exempt  from  taxation, 

exemption  where  made, 

PEOPLE. 

rights  reserved  to, P-  5,  §  2;    p.  6,  §§  12,  16 

PERSONAL  PROPERTY. 

generally,  taxable  how, \ 

trust  investments ;  how  returned  to  assessors, 

valuation  of,  for  taxation, 

PIGS. 

exempt  from   taxation, 

POLL  TAX. 

abatement  of, 

age  limits  for  payment  of,  


Page 


24 


19 


19 

41 

35 


Par. 


17  , 

34 

11 

16 

12 

18 

12 

19 

56 

142 

46 

120 

29 

64 

70 

189 

69 

188 

19 

42 

69 

187 

16 

31 

70 

190 

15 

27 

57 

146 

53 


45 


26 

57 

13 

23 

26 

57 

45 

98 
80 


J 
\ 


^       ^ 


/ 


J 
I 


16 

27 

17 

32 

< 

17 

33 

\ 

14 

25 

29 

64 

31 

68 

y 

15 

27 

V 

54 

138 

45 

113 

49 

128 

V 
( 

19 

46 

22 

46 

> 


> 


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> 


> 


> 


> 


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> 


INDEX.  101 

Page         Par. 

POLL  TAX  —  Continued. 

amoimt   of,    35  80 

enforcement   by   imprisonment, 48  124 

exemptions  from, 35  81 

polls  omitted  from  town  list  may  be  added  to  school,        63  164 

school  taxes  to  be  levied  on  polls, (i:i  160 

POOR  DEBTOR'S  OATH. 

tax  levy;  release  from,  on  taking, 56  143 

application  for,  how  made, 56  143 

notice  to  whom  given, 50  143 

POORHOUSE. 

taxable  for  building  or  repair  of  sclioolhouse, G3  101 

PRISONERS  ON  CIVIL  PROCESS. 

poor  debtor's  oath;    tax  levy;    release  from,  on  taking,         50  143 

application  for,  how  made, 56  143 

notice  to  whom  given, 56  143 

PRIVILEGED  CASES. 

appeals  from  board  of  relief  are, 42  101 

PRIVILEGES. 

arrest;  security  from  unlawful, p.  6,  §  10 

exclusive,  not  to  be  granted, p.  6,  §  20 

PROMISSORY  NOTES. 

taxable  how, 26  57 

tax  on,  payable  to  state  treasurer, 26  59 

PROPERTY  LIABLE  TO   TAXATION. 
See  pages  24  to  35  inclusive. 

PROVISIONS. 

exempt  from  taxation, 19  45 

PUBLIC  INSTITUTIONS. 

exempt  from  taxation, 19  45 

PUBLIC  PROPERTY. 

exempt  from  taxation, ' 19  45 

QUARRIES. 

taxable  how,    24  53 

RAILROADS  AND  RAILROAD  COMPANIES. 

dwelling-houses  of  railroad  companies,  how  taxed 28  02 

RATE  BILLS. 

delivery  of,  by  collector, 45  115 

making  and  signing  of, 44  111 

refusal  of  collector  to  receive, 45  115 

selectmen  to  make,  when, 42  104 

tax  warrants;    issue  by  justices  for  sums  due  on, 44  HI 

REAL  ESTATE. 

assessed  in  name  of  record  owner. 13  21 

charitable  uses;    devoted  to,  exempt, 19  45 

liability  of,  for  tax  judgment, 25  56 

under  certificate,  25  56 


> 


M' 


ffi 


102 


INDEX. 


Page 

REAL  ESTATE  —  Continued. 

listed    where, 24 

omitted  from  town  list,  listed  for  school  tax, 63 

school  district  taxes  levied  on  what, 62 

valuation  of,    24 

what  is  taxable,    24 

RECORD. 

grantee  not  leaving  deed  for ;  grantor  taxed, 25 

owner;    real  estate  assessed  in  name  of, 13 

REDEMPTION. 

property  sold  for  taxes, 51 

REGISTERED  VESSELS. 

taxable    how, 26 

RELIEF,  BOARD  OF. 
See  BoABD  of  Relief. 

REMEDY. 

constitutional  guarantee  against  wrong, P-  6,  §  12 

REMOVAL. 

negligent    collector, 45 

REPORTS. 

banks   to  tax   commissioner, "" 28 

bridge  companies  to  tax  commissioner, 28 

collector  of  town  taxes  to  report  mistakes  to  town  clerk,         57 

corporations,  certain,  to  tax  commissioner, 28 

insurance  companies  to  tax  commissioner, 28 

investment  companies  to  tax  commissioner, . .  -. 28 

mistakes  in  assessment  to  town  clerk, 67 

national  banking  association  to  tax  commissioner, 28 

quadrennial  municipal  to  tax  commissioner, 58 

blanks  for,  how  furnished, 59 

publication    of, 59 

tax  commissioner  to  board  of  equalization, 58 

biennially    to    governor, 58 

trust  companies  to  tax  commissioner, 28 

RETURNS. 

tax  warrant;  not  required  on, 54 

RIGHTS. 

private   property, p.  6,  §  11 

search  and  seizure,  protection  from, p.  5,  §     8 

SAILORS.  J 

See  Soldiers,  Sailobs  and  Marines. 

SALARIES  AND  FEES. 

assessors*    compensation, 69 

except  in  Hartford,  New  Haven,  and  Waterbury,        69 

selectmen  may  fix,  when, 66 

board  of  relief's  compensation, 69 

except  in  Hartford,  New  Haven,  and  Waterbury, . .         69 


Par. 

53 

164 

160 

53 

53 

55 
21 

134 

57 


116 

63 

63 

145 

63 

63 

63 

145 

63 

150 

161 

161 

147 

147 

63 

137 


186 
186 
186 
186 
186 


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-( 


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> 


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> 


> 
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> 


INDEX.  103 

« 

Page  Par. 
SALARIES  AND  FEES  — Oon^inwed. 

board  of  relief's  compensation : 

selectmen  may  fix,  when, 69  185 

collector's    fees, 68  184 

fixed  salary  only  receivable;    penalty, 69  186 

liens;  fees  for  recording, 66  141 

SALE. 

collector  not  to  make,  without  notice  to  incumbrancer,  66  142 

form  of  collector's  deed, 63  136 

equity;  of,  under  tax  levy, 61  133 

land  for  taxes, 61  134 

particular  estate  under  tax  levy, 61  133 

validity  of,  not  affected  by  illegal  fees, 64  137 

SAVINGS  BANKS. 

assessors  to  be  informed  concerning  collateral  of,  when,  31  68 

exemption  does  not  apply  to, 23  49 

state  tax;   stock  investmepts  of,  exempt,  when, 30  66 

SCHOOL  DISTRICTS. 

abolished  districts ;    selectmen  to  collect  taxes  of, 67     ^     177 

assessment  how   made, 64  166 

of  real  estate  lying  partly  in  district, 63  162 

assessors'  compensation,    63  163 

board  of  relief  of,  how  constituted, 63  163 

city  district  tax  limited  to  what  amount, 66  170 

clerical  omissions  may  be  corrected  at  any  time, 43  106 

collector  of  taxes;    election  and  term, 64  167 

bond   required   of, 66  169 

duties   of, •*  ^^ 

exhibit  tax  book;  penalty, 46  113 

in  joint  districts, 66  173 

consolidated  districts;  tax  for  payment  of  debts  assumed 

upon    consolidation, 66  174 

collection  of  taxes  of, 67  177 

debts  generally;    tax  levy  by  selectmen, 67  176 

equalization  of  tax  in, 66  174 

extension  of  time  of  payment  of  such  tax, 66  176 

re-established  districts;  tax  levy  to  reimburse  town 

for  improvements  during  consolidation, 67  178 

deductions  by,  for  indebtedness,  made  when, 63  163 

delinquent  taxpayer;    levy  on  chattels,  realty,  or  body,  47  12.1 

interest  chargeable  on  unpaid  taxes, 46  120 

on  liens,  .' 66  139 

joint  district;  taxation  for  payment  of  debts, 66  173 

land  partly  in  district,  taxable  how, 63  162 

levy  of  tax  authorized, 62  169 

polls  omitted  from  town  list,  taxable  how, 63  164 


> 


104 


INDEX. 


Page         Par. 
SCHOOL  DISTRICTS  — Cow^tVjued. 

poorhouse  property  taxable  by,  when, 63 

real  estate  omitted  from  town  list,  assessed  how, 63 

records  and  papers  to  be  open  to  inspection, 65 

tax  due  when, 47 

laid  on  next  or  last  list, 42 

levied  on  what, 62 

neglect  to  lay  j    penalty, 65 

payable  in  one  year, 42 

tax  warrant;  form  of, 49 

title  changed  after  completion  of  town  tax  list, 64 

assessment  how  made, .  64 

valuation  of  real  estate  for  taxation, 63 

SCHOOL  FUND. 

mortgage  to,  to  take  precedence  of  tax  liens, 47 

SCIENTIFIC  ASSOCIATIONS. 

exempt  from  taxation, , 19 

SEARCH  AND  SEIZURE. 

constitutional  provision, p.  5,  §  S 

SELECTMEN. 

abatement  of  taxes  by, 43  106 

assessors'  compensation  fixed  by,  when, 69  185 

board  of  relief's  compensation  fixed  by,  when, •. . .  69  185 

commutation  tax;   annual  enrollment  for,  by, 35  82 

how  laid  by, 37  86 

disabilities;    list  of,  to  be  sent  to,  annually, 36  84 

false  representation  to ;    penalty, ,  38  87 

lists  to  show  what, 35  82 

neglect  to  ipake  enrollment,  penalty, 37  86 

new  enrollments ;    notice  to, 36  83 

records  and  reports  of, 35  82 

execution  against,  for  state  taxes, 43  108 

misconduct;    penalty  for, 64  138 

Diligence  or  illegal  acts  de  taxation,  forfeitures, 54  138 

penalty  for  misconduct  of, 54  138 

rate  bill  to  be  made  by,  when, 42  104 

school  district;    duties  concerning  taxation, 63  163 

abolished  or  consolidated;   taxes  to  be  collected  by,.  67  177 

state  tax;    duties  regarding, 43  108 

tax  collector;   may  depute  person  to  serve  warrant. ... .  46  119 

bonds  to  acceptance  of;    to  give, 44  112 

forfeitures;   to  enforce  against, 49  127 

penalty,   49  128 

list  of;  to  keep,  when, 49  120 

may  appoint,  when, 46  115 

may  authorize  sheriff  to  serve  as, 46  110 

proceedings  against  negligent,  by, 45  114 

removal  proceeding.s, 45  1 16 


161 

164 

172 

• 

122 

V 

103 

160 

171 

/ 

108 

129 

165 

166 
163 

•m 

121 

45 

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INDEX.  105 

•                                                     Page  Par. 
SHEEP. 

exempt  from  taxation, 19  ^ 

SHELL-FISH  GROUNDS. 

taxes,  how  and  when  laid, 38  76 

collection    of, 34  77 

commissioners,  a  board  of  relief, 33  7i 

interest    on, 34  77 

paid  to  state  treasurer; 34  77 

rate    of, 33  71 

to  be  a  lien  until  paid, 33  76 

when  and  where  payable, 33  76 

unpaid  five  years,  ground  to  revert  to  state, 34  78 

owner  to  be  notified  by  clerk, 34  78 

tax  list  of,  and  valuation;    owners  to  file  when, 33  74 

blanks  for,  how  furnished, 33  74 

failure  to  file ;    penalty, 33  74 

warrants,  how  issued  and  served, 34  77 

SHEPAUG  VALLEY  RAILROAD. 

bonds  in  aid  of,  exempt  from  taxation, 19  45 

SIGNPOSTS. 

notice  to  bring  in  lists  to  be  posted  on, 11  16 

or  published  in  newspaper, H  !• 

SHERIFFS. 

tax  collector;    may  be  deputed  to  act  as, 46  119 

SOCIETIES. 

taxes  laid  on  what  list  and  payable  when, 42  19^ 

SOLDIERS,  SAILORS  AND  MARINES. 

polls   of,   exempt, 36  81 

property  of,  exempt  from  taxation, 19  46 

exemption  where  made, 22  46 

exemption  of  fathers,  mothers,  and  widows, 19  46 

exemption  where  made, 22  46 

SOUTH  WINDSOR,  TOWN  OF. 

assessors;  election  and  terms  of  office, 8  2 

duties ;   to  act  together  in  performance  of, 19  44 

special  examination  and  valuation  of  property  by,  19  44 
STATE  OF  CONNECTICUT. 

corporate  tax;    to  remit  to  taxing  district, 29  66 

property  of,  exempt  from  taxation, 19  46 

state  tax  how  and  when  payable, 43  108 

execution  against  inhabitants  of  town  for, 44  109 

reimbursement  of  such  inhabitants, 44  110 

STATE  BOARD  OF  EQUALIZATION. 

changes  by ;    town  clerks  to  be  notified  of, 68  149 

constitution  and   powers   of, 58  148 

stock ;  hearings  before,  de  tax  on  corporate, 29  64 

STATE  TAXES. 

banks,    28  63 

bridge  companies,   28  63 


> 


1^^  INDEX. 

STATE  TAXES  — Continued.  ^*«^* 

execution  against  inhabitants  for, 44 

insurance  companies, £8 

investment    companies, 28 

national  banking  associations, £8 

payable   when, ^0 

reimbursement  of  inhabitants  for,  .^ 44 

state  treasurer  to  collect  unpaid, 31 

trust  companies,    £8 

STATE  TREASURER. 

choses  in  action;  tax  payable  to, 26 

corporate  tax  paid  to, £8 

state  tax  unpaid,  to  collect, 31 

to  issue  execution  for, 43 

STATUTES  OF   LIMITATION. 

appeals  from  doings  of  assessors, 41 

from  board  of  relief, 42 

tax  sale;    time  limited  to  redeem  property, 51 

STOCK. 

stockholders  in  certain  corporations  exempt,. . .    31 

pledged;    returns  by  corporations  to  assessors, 31 

taxation   of, gfi 

STOCKHOLDERS. 

exempt  from   taxation, oj 

STORES. 

taxable  how, 04 

STUDENTS. 

exempt  from  poll  tax, 35 

SUIT. 

collection  of  taxes  by, gg 

SUPERIOR   COURT. 

appeals  to,  from  board  of  relief, , 4^ 

power   upon, ^g 

SWINE. 

exempt  from  taxation, 1  g 

TAX  BOOK. 

public  inspection  of, ^~ 

TAX  COMMISSIONER. 

appointment  and  duties, 5- 

board  of  equalization;  to  be  member  of, 58 

inquire  into  execution  of  tax  laws, 57 

oath  of  office  required  of, »* 

may  administer  oaths,  when, 57 

office  of;    comptroller  to  provide, '  57 

quadrennial   reports  of  municipal   indebtedness  to   be 

made  to, _^ 

blanks  for,  to  be  furnished  by, *  *  *         59 

reports  of,  to  board  of  equalization, 53 

de  doings  of  local  taxing  officials, ' . '         59 


Par. 

109 
«8 
63 
63 

108 

110 

67 

63 

59 

63 

67 

108 

97 

99 

134 

67 
08 

57 

67 

53 

81 

144 

d9 
102 

•46 

113 

146 

147  - 

146 

146 

146 

146 

150 
151 
147 
153 


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INDEX. 

Page 
TAX  COMMISSIONER  — Continued. 

reports  of  corporations  filed  with, 28 

to  governor, " 

superior  court's  power  de  witnesses, 67 

taxing  officials  to  report  to, 69 

blanks  for,  to  be  furnished  by, 69 

penalty  for  failure  to  report, 59 

town  clerks  to  be  notified  by,  of  changes  in  lists, 58 

witnesses  may  be  summoned  by,  by  process, 57 

committed  to  jail  when, 57 

fees  of,  payable  by, 58 

/      allowed  as  part  of  expenses, 58 

TAXES. 

collection  by  suit, 56 

due   when,    *' 

effect  of  irregularities  on  validity  of, 54 

laid  on  what  list, ^^ 

neglect  of  town  to  lay, ^2 

payable  when,    v 42 

TAX  LIENS. 

See  Liens. 

TAX  LISTS. 

See  Lists. 

TAX  WARRANTS. 

execution  of,  by  salaried  collectors, 46 

by  commission  collector  and  deputies, 46 

form    of, *® 

injunction  to  retrain  sale  on, 52 

issue  of,  by  justices  of  the  peace, 44 

levy  of,  on  real  estate, 51 

TITLES  OF  LAND. 

collector's  deed  as  evidence, 54 

form  of  deed, 53 

lien  for  taxes  may  be  enforced  by  sale, 50 

continuance  of  lien  by  certificate, 55 

notice  of  continuance, 55 

fees  for  recording, 55 

foreclosure   of   liens, 51 

misconduct ;    penalty  for, 54 

sale  of  realty, 47 

injunction  against  sale  on  warrant, 52 

mode  of  selling  land, 51 

notice  to  be  given  before  sale, 56 

of  equity  of  redemption, 51 

TOOLS. 

exempt  from  taxation, 19 


107 
Par. 

63 
147 
146 
152 
152 
159 
149 
146 
146 
147 
147 

144 
122 
137 
103 
104 
103 


118 
119 
129 
135 
111 
134 

137 
136 
130 
139 
140 
141 
132 
138 
123 
135 
134 
142 
133 

45 


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^^8  INDEX. 

TOWN  CLERK.  ^*«® 

abstract  of  tax  list  to  be  sent  to  tax  commissioner  by,  43 

assessment;    duties  as  to  errors  in, 57 

exemptions;   assessors  to  file  certified  list  of,  with, 22 

list  of  military,  to  be  sent  annually  to, 35 

lists  and  abstracts  to  be  lodged  with,  by  assessors, 18 

board  of  equalization's  changes  in,  to  be  made  by,  58 

mistakes  in  assessment;   collector  to  report  to, 67 

notice  to,  of  changes  in,  by  board  of  equalization, . .  58 

sale  for  taxes,  collector  to  file  notice  of,  with, 61 

tax  collector's  deed;    procedure  for  record, 61 

liens ;     fees   for, §§ 

TOWN  MEETINGS  AND  ELECTIONS. 

assessors;    election  and  terras  of, 7 

in  South  Windsor, g 

ballot ;    to  be  elected  by, 9 

minority  representation  in, 10 

not  to  be  on  board  of  relief, 7 

to  be  sworn, ^0 

board  of  relief;    election  and  term, g 

minority    representation, jq 

oath  of  office  required, jq 

'  Bridgeport ;    term  of  office  in, 9 

eollector  of  taxes ;    election  and  term, g 

ballot ;    to  be  elected  by, 9 

selectman  not  to  be, , jq 

oath  of  office  required, jq 

Hartford;   term  of  office  in, 9 

New  Haven;    term  of  office  in, 9 

officers;     appointment   of  minor, 9 

number  of;    towns  may  provide  for, 9 

refusing  to  perform  duties;    penalty, n 

terms  of  office,  generally, ^ g 

in  Hartford,  Bridgeport,  and  New  Haven, . .  . ". 9 

treasurer;    selectman  not  to  be, jq 

TOWNS. 

county  taxes;  execution  for,  may  issue  against, 60 

exemption  of  property  of, jg 

inhabitants  of;    execution  against,  for  state  tax, 44 

reimbursed  for  state  tax  how, 44 

neglect  of,  to  lay  taxes, 4.2 

poorhouse  taxable  for  schoolhouse, 53 

rate  bills  of,  how  made, 42 

taxes;  execution  may  be  levied  for, 44 

collectors    of,    to    make    accounts    and    pay    over 

monthly   receipts, _  4g 

laid  on  what  list, _  42 

payable,'  when, 42 


Par. 

107 

146 

46 

84 

40 

14*9 

146 

149 

134 

134 

141 

1 
2 

8 
10 

1 
13 

3 
10 
13 

6 
3 
8 
11 
13 
6 
6 
8 
8 
14 
4 
5 
11 


154 
45 
109 
110 
104 
161 
104 
109 

126 

103 
103 


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INDEX.  109 

• 

Page  Par. 
TOWN  TREASURER. 

''       commutation  tax ;    payment  to  state  treasurer, 37  85 

taxes;  to  account  for  and  pay  over,  monthly, 48  125 

penalty,   49  128 

TRADERS. 

taxable  where  business  is  carried  on, ....'. : 31  69 

unlocated  traders  taxable  at  domicil, 32  71 

TREASURER,  CITY. 

quadrennial  reports  to  tax  commissioner  by, 58  150 

blanks  for,  how  furnished, 69  151 

TREASURER,   STATE. 

board  of  equalization;  to  be  a  member  of, 58  148 

bonds  and  choses  in  action;  to  receive  taxes  on,  when,  26  59 

commutation  tax  to  be  paid  to, 37  86 

enforcement  of  payment  by, 37  86 

corporations;  to  collect  unpaid  taxes  of  certain, 31  67 

to  receive  certain  taxes, 28  63 

to  remit  to  local  treasurers, 29  66 

nonresident,  national  bank  tax ;    duty  de, 29  65 

execution  for  state  taxes  may  be  enforced  by, 43  108 

against  inhabitants'  estates, 44  109 

reimbursement  of  such  inhabitants, 44  110 

TREASURER,  TOWN. 
See  Town  Tbeasubeb. 
TREES. 

plantations  of,  exempt  from  taxation  when, 23  50 

TRINITY  COLLEGE. 

exempt  from  taxation, 22  47 

TRUST  COMPANIES. 

assessors  to  be  informed  concerning  collateral  of,  when,  31  68 

report  to  tax  commissioner,  annually, 28  63 

stock   how   taxable, 28  63 

exemptions    and    deductions, 30  66 

hearings  before  board  of  equalization, 29  64 

nonresidents ;   of  national  banks,  owned  by, 29  65 

remittance  of  tax  to  taxing  districts, 29  65 

unpaid  taxes  to  be  collected  by  state  treasurer, 31  67 

TRUSTEES. 

estates  of  insolvents  or  decedents,  how  listed  by, 14  26 

penalty  for  neglect  by, 14  26 

personal  property  held  by,  taxable  how, 13  22 

returns  of  personalty  in  trust  to  assessors  by, 13  23 

UNITED  STATES. 

property  of,  exempt  from  taxation, 19  46 

acquired  by  condemnation, 24  62 


/ 

110  INDEX. 

UTENSILS,  HOUSEHOLD.  ^**® 

exempt  from  taxation, jq 

VACANCIES. 

filled  how, I Q 

VALUATION. 

certain  vessels,    £« 

nonresident  estates,    jg 

personal,  property, 26 

rule  of,  to  be  market  value, ig 

state  tax;    of  property  taken  on  execution  for,  44 

VESSELS. 

registered  and  enrolled,  taxable  how, 26 

unregistered,  taxable  how, '26 

VETERANS. 

See  Soldiers,  Sailgrs  and  Marines. 
WARDEN  AND  BURGESSES. 

abatement  of  taxes  by, 43 

WARRANTS   (TAX). 

form  of, ^g 

injunction  to  restrain  sale  on, 52 

issued  how, a  a 

levy  of,    . . . ; '  4^ 

service    of, ^q 

WARRANTY. 

tax  collectors;  in  deed  of, 53 

WATCHES. 

exempt  from  taxation, ^g 

WATERPOWER. 

taxable  how,  when  used  where  created, 32 

when  used  in  different  town, 32 

WATERWORKS. 

municipal ;   exempt  from  taxation, 23 

WEARING  APPAREL. 

exempt  from  taxation, 29 

WESLEYAN  UNIVERSITY. 

exempt  from  taxation, 22 

WIDOW. 

soldier's;    property  of,  exempt  from  taxation, 19 

exemption   where  made, 22 

WITNESS. 

oaths ;    ceremony  to  be  used  in  administration, 69 

administered  by  whom, 70 

affirmation  may  be  used,  when, ^9 

forms    of, »Q 

YALE  UNIVERSITY. 

exempt   from  taxation, 22 


Par. 
45 

12 

58 
37 
67 
39 
110 

58 
57 


106 


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129 

135 

111 

-Y 

123 

\ 

119 

136 

'< 

45 

72 
73 

■^1 

51 

- 

45 

47 

i 

45 

46 

187 

i 

189 

•  i 

188 

190 

47 

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GENERAL  LAWS 


CONCERNING 


TAXATION 


Part  II 


STATE    REVENUES 


P 


ii>  D    5 
w*     1  G 


Published  by  the  Tax  Commissioner 
December,    1907 


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PUBLIC  DOCUMENT  NO.  48,  SPECIAL   NO.  3. 


GENERAL  LAWS 


CONCERNING 


TAXATION. 


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Part  II. 


State  Revenues 

with  annotations  and  references  to  decisions  by  the  Supreme  Court 

also  chronological  and  comparative  section 

tables,  with  index. 


PUBLISHED  BY  THE  TAX  COMMISSIONER 
December,  1907. 


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HARTFORD, 
P.RINTED    BY    THE    STATE 
1907. 


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Publication 


Approved  by 
The  Board  of  Control. 


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APR   131908 


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PREFACE. 


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This  compilation  of  laws,  relating  to  taxation  by  which  the 
State  derives  its  revenues,  presents  the  Revised  Statutes,  and  the 
various  amendments  since  1902,  in  compact  form  for  convenient 
reference. 

The  laws  relating  to  taxation  in  the  local  units  of  government 
are  included  in  a  compilation  previously  issued,  which  is  designated 
as  Pirt  I.  The  laws  relating  to  taxation  for  State  revenue  only 
are  included  in  this  compilation,  which  is  designated  as  Part  II. 

The  familiar  section  numbers  of  the  General  Statutes  have 
been  retained  wherever  possible  and  other  consecutive  paragraph 
numbers  have  been  supplied. 

The  calendar  on  page  53  gives  all  'dates  in  the  year  on  which 
reports  are  to  be  made  or  other  action  is  necessary  as  provided. 

The  location  of  aay  section  of  the  General  Statutes  relating  to 
State  taxation  may  be  found  by  means  of  the  comparative  section 
^^5^*  table  on  page  59. 


J 


Tax  Commissioner, 


State  Capitol, 
^  Hartford,  December  10,  1907. 


The  Case,  Lockwood  &»  Brainard  Company,  Hartjord,  Conn. 


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GENERAL  LAWS 


OF  THE 


STATE    or  CONNEOTIOUT 


CONCERNING 


STATE  TAXATION. 


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STATE    TAX. 

§  2378.     How  and  when  payable.    When  the  general  as-  1 

sembly  shall  impose  a  tax  upon  the  general  list  of  the  state  last  }gj; /^'jJUJ; 
made  and  perfected,  the  selectmen  of  each  town  shall  cause  the 
amount  of  tax  due  therefrom  to  be  paid  to  the  state  on  or  before 
the  tenth  day  of  November  next  ensuing;  and,  if  any  town  shall 
not  pay  such  tax  at  such  time,  the  treasurer  of  the  state  shall  issue 
an  execution,  returnable  in  sixty  days,  against  the  estate  of  its 
selectmen  for  the  sum  due,  directed  to  the  sheriff  of  the  county  in 
which  such  town  is  situated. 


§  2378. 
K.   237. 


Sheriit  may  depute  an  inhabitant  of  town  to   serve  the  execution. 


§  2379.    Execution  against  inhabitants  of  town  for  state       ^ 

taxes.     If  such  execution  shall  be  returned  unsatisfied,  the  said    *^"  p^^     * 
treasurer  shall  forthwith  issue  an  execution,  returnable  in  sixty  ^'*^  ^^^  '*'*• 
days,  for  the  sum  remaining  due  on  said  tax,  with  the  officer's  fees 
and  charges  before  that  time  accruing,  against  the  estate  of  the  in- 
habitants of  such  town,  to  be  directed  as  aforesaid. 

§  2379.     Execution   may   be   levied   upon   property   of   an   inhabitant   of   the 
town.     3  D.  159;  16  C.  379. 

§  2380.    Reimbursement  of  such   inhabitants  by  the        3 

town.     When  any  estate  shall  be  taken  on  an  execution  issued  for  ^«^'-*^  ?•*•*» 
the  collection  of  a  state  tax  due  from  any  town,  any  justice  of  the  Re^iaS. 


6  CONNECTICUT  TAX  LAWS. 

peace  of  an  adjoining  town,  on  application  of  the  owner,  shall  ap- 
point three  disinterested  electors  of  such  adjoining  town  to  ap- 
praise such  estate;  and  its  appraised  value,  if  sold  on  such  execu- 
tion, shall  be  paid  to  such  owner  by  the  town  from  which  such 
taxes  were  due,  with  such  further  damages  as  shall  be  just  and 
reasonable. 

TREASURER  AND  COMPTROLLER. 

^  §  88.    Collection  of  taxes  and  revenue  by  state  treas- 

1712,  iT|8, 1821,  ypgp.  p^gy  jggyg  |3onds  when.  The  treasurer  shall  superintend 
^^•^^•5^^^  the  collection  of  the  state  taxes  and  revenue,  receive  all  such 
revenue,  and  make  proper  entries  and  credits  for  the  same.  He 
may  provide,  from  time  to  time,  registered  bonds  of  this  state  in 
Buch  sums  as  he  may  find  expedient,  and  issue  the  same  in  ex- 
change for  or  in  lieu  of  any  registered  or  coupon  bonds  previously 
authorized  to  be  issued;  and  said  registered  bonds  so  issued  shall 
be  payable  at  the  same  time  and  bear  interest  at  the  same  rate  as 
the  bonds  received  in  exchange;  and  any  bonds  so  received  in  ex- 
change for  new  registered  bonds  shall  be  canceled  by  the  treasurer. 

9  88.     State   treasurer   cannot   maintain   action   for  penalty    for   violation   of 
criminal  law.     6  C.  312;  9  C.  267. 

5  §  120.    Duties  of  comptroller  concerning  taxes.    He 

738  -1796  1797  [comptrollcr]  shall,  from  time  to  time,  examine  and  state  the 
amount  of  the  debts  and  credits  of  the  state;  examine  into  the 
collection  of  taxes;  see  that  all  officers  engaged  in  their  assess- 
ment or  collection  faithfully  execute  their  duties,  and  report  to 
the  general  assembly  all  such  as  are  unfaithful;  present  all 
claims  in  favor  of  the  state  against  any  bankrupt,  insolvent  debtor, 
or  deceased  person;  institute  and  maintain  suits  in  the  name  of 
the  state,  against  all  persons  who  have  received  money  or  property 
belonging  to  the  state  and  have  not  duly  accounted  for  it,  and  all 
moneys  recovered,  procured,  or  received  for  the  state  by  the 
authority  of  the  comptroller  shall  be  paid  to  the  treasurer,  who 
shall  lodge  a  duplicate  receipt  therefor  with  the  comptroller. 

MILITARY  COMMUTATION  TAX. 

^  §  2995.    Militia;  enrollment  for  commutation  tax.    The 

Bev  i^S?'s3uo  ^^^^68  of  all  male  citizens  of  this  state  between  the  ages  of  eighteen 

laJlH'h^'i'sl^M  ^^^  forty-five  years,  residing  in  each  town  on  the  first  day  of 

1896|  eh.  833,' §8.'  January  subsequent  to  the  last  previous  enrollment,  shall  annually, 

at  some  time  between  the  first  day  of  January  and  the  first  day  of 

February  following,  be  enrolled  alphabetically,  by  or  imder  the 


:  1874 
Rev.  1888,  §326. 


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MILITARY   COMMUTATION  TAX.  • 

supervision  of  the  selectmen  of  the  town  in  which  they  reside.  On 
such  enrolhnent  lists  and  opposite  the  name  of  every  person  exempt 
from  mmtary  duty,  or  a  minor,  or  in  the  active  militia,  the  select- 
men shall  write  "  exempt ''  and  the  reason  of  such  exemption,  or 
«  minor  "  or  "  active  militia,^'  as  the  case  may  be,  and  shall  sign 
said  Hsts  and  file  them  in  the  office  of  the  town  clerk  of  such  town; 
and  annually,  on  or  before  the  fifteenth  day  of  February,  make 
report  to  the  adjutant-general  of  the  total  number  enrolled  on 
their  respective  town  lists,  the  number  marked  exempt  by  reason 
of  disability,  the  number  exempt  by  reason  of  other  causes,  the 
number  of  minors,  the  number  of  active  militia,  the  number  hable 
to  military  duty,  and  the  number  liable  to  pay  a  commutation  tax 
as  hereinafter  provided,  and  shall  certify  that  they  believe  said 
Hsts  to  be  correct.  The  adjutant-general  may  call  for  the  original 
enrollment,  showing  names  of  those  exempt  and  causes  of  exemp- 
tion, and  satisfy  himself  of  its  accuracy.  The  adjutant-general 
shall  forward  the  return  of  the  number  liable  to  pay  a  commutation 
tax  to  the  state  treasurer. 

§  2996.   When  new  enrollment  list  may  be  made    When-        7 

€ver  the  adjutant-general  shall  be  of  the  opmion  that  the  enroll-  i8.i>,  ch.  loi. 
ment  lists  of  any  town  required  to  be  made  under  the  provisions 
of  §  2995  are  incorrect,  he  may,  upon  not  less  than  five  days  notice 
to  one  of  the  selectmen  of  such  town,  apply  to  any  judge  of  the 
superior  court  for  the  appointment  of  one  or  more  competent  per- 
sons, residents  of  such  town,  to  make  a  new  enrollment  list  of  such 
town,  according  to  law,  and  such  judge  may  forthwith  appoint 
one  or  more  such  competent  persons  to  make  such  new  enrollment 
list  within  such  time  as  such  judge  shall  limit.  The  person  or 
persons  so  appointed  shall  be  sworn  to  the  faitjiful  performance  of 
said  duty,  and  shall  make  such  new  enrollment  list  withm  the  time 
limited  and  return  the  same  to  said  judge,  and  said  list,  having 
been  approved  by  said  judge,  shall  be  lodged  with  the  town  clerk 
of  such  town  by  the  persons  making  the  same.  Such  enrollment 
list  so  made  out  and  lodged  shall  be  the  legal  enrollment  hst  of 
such  town  for  the  year  in  which  it  shall  be  made,  and  shall  be 
used  by  the  selectmen  of  such  town  in  laying  the"  commutation  tax 
in  said  town  for  said  year  as  in  §  2998  provided.  The  expense 
of  such  new  enrollment  shall  be  approved  by  such  judge  and  shall 
be  paid  by  the  town. 

§  2997.    Exemptions  from  military  duty.    The  following        8 

reasons  shall  exempt  from  such  military  duty :  first,  such  physical  Bev*iU^4i. 
or  mental  disabilities  as  shall  be  prescribed  in  general  orders  i889.  ch.  5^  ts. 


; 


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8 


1898, 
1895, 
1897, 
1899, 
1905, 


CONNECTICUT  TAX  LAWS. 

ch  333' !?!  issued  by  the  adjutant-general  and  approved  by  the  commander-in- 
cb- 229,' |r.  chief,  printed  copifes  of  which  approved  general  orders,  specifying 
ch!  237*,  §1.  such  reasons  of  exemption,  shall  be  sent  annually,  on  or  before  the 
first  day  of  January,  to  the  selectmen  and  town  clerk  in  each  town 
in  the  state  by  the  adjutant-general ;  second,  service  in  the  army  or 
navy  of  the  United  States  and  an  honorable  discharge  therefrom; 
third,  membership  for  the  time  being  in  a  volunteer  fire  company 
in  this  state,  provided  such  membership  shall  have  continued  at 
least  one  year ;  fourth,  service  for  three  years  in  the  active  militia 
of  this  state,  or  for  three  years  consecutively  in  any  volunteer 
fire  company  in  this  state ;  fifth,  being  a  warden  or  deputy  warden 
of  the  state  prison;  sixth,  any  further  reason  expressly  provided  by 
law;  but  the  reason  specified  in  the  clauses  marked  second,  third, 
and  fourth  in  this  section  shall  not  exempt  from  military  duty 
in  time  of  war,  invasion,  or  rebellion,  or  reasonable  apprehension 
thereof. 


®  §  2998.     Commutation  tax.     The  selectmen  of  every  town 

rUv!iS,§3iS!  shall,  on  every  rate  bill  for  its  annual  tax,  add  a  tax  of  two  dollars 
i^chiaijio!  ^^  6^®^  person  so  enrolled  as  liable  to  military  duty,  except  minors, 
and  members  of  the  active  militia,  which  tax  shall  be  in  commuta- 
tion of  military  duty,  and  collected  and  paid  to  the  town  at  the 
time  and  in  the  manner  provided  for  town  taxes.  The  town 
treasurers  shall  pay  to  the  treasurer  of  the  state,  on  or  before  the 
tenth  day  of  November,  annually,  such  military  commutation  tax 
as  is  determined  to  be  due  from  their  respective  towns  by  the 
returns  of  the  selectmen  to  the  adjutant-general  last  before  made, 
except  as  hereafter  provided,  and  the  treasurer  shall  have  the  same 
power  to  enforce  such  payment  as  he  has  in  the  case  of  any  state 
tax.  The  town  treasurers,  in  making  the  payments  above  pro- 
vided for,  may  deduct  therefrom  a  sum  equal  to  that  part  of  the 
commutation  taxes  placed  upon  the  rate  bills  of  their  respective 
towns  last  issued  which  cannot  be  collected,  not  to  exceed  ten  per 
cent,  of  such  taxes. 

10  §  2999.    Penalty  for  neglect  of  duty  by  selectmen.   Every 

1874.  selectman  neglecting  or  refusing  faithfully  to  perform  the  duty  as 
fmJh^84jii:  enrolling  officer  required  by  this  chapter  shall  be  fined  five  hun- 
1896,  ch.333,  ill.  ^j.g^j  dollars.  When  the  adjutant-general  shall  find,  from  the  re- 
turns of  the  selectmen  of  any  town,  that  they  have  not  made  a 
true  report  of  the  number  of  persons  liable  to  military  duty  or 
to  pay  a  commutation  tax,  imder  the  provisions  of  this  chapter, 
he  shall  notify  them  by  mail  that  they  have  failed  to  make  such 
report;   and  if  they  shall  not  make  true  report  of  the  number  of 


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V 


MILITARY   COMMUTATION   TAX.  ^ 

such  persons,  as  nearly  as  the  same  can  be  ascertained,  within 
twenty  days  after  such  notice,  he  shall  notify  the  state's  attorney  in 
the  county  in  which  said  selectmen  reside,  who  shall  prosecute  for 
said  offense. 

§3000.    Refusing  information;  penalty.  Proof  of  exemp-      11 

tion.  Every  person  knowingly  and  wilfully  refusing  information,  j^^^,  i^^|8i44. 
or  giving  false  information,  to  any  selectman  or  other  person  JH^ch.m|i2- 
making  such  enrollment  respecting  the  name,  age,  residence,  oc- 
cupation, military  service,  or  service  in  any  fire  company,  or 
physical  or  mental  disability  of  himself  or  of  his  son  or  ward,  or 
person  in  his  employ  or  boarding  with  him,  shall  be  fined  twenty 
dollars.  In  case  of  doubt  as  to  exemption  from  military  duty,  or 
from  the  payment  of  such  commutation  tax,  the  burden  of  proving 
such  exemption  shall  be  on  the  person  claiming  it;  and  all  en- 
rolling officers  may  require  the  persons  examined  by  them  to 
testify  under  oath,  and  may  administer  such  oath. 

§  3001.    Appointment  and  duties  of  examining  surgeons.       12 

The  commander-in-chief  shall  appoint  post  surgeons,  removable  at  j^^^  j^j^j^ 
his  pleasure,  to  determine  exemptions  from  military  duty  by  the  J|3.ch.^,|i«. 
standard  of  disability  prescribed  by  the  surgeon-general  as  afore- 
said, and  regimental  surgeons  or  assistant  surgeons  shall  be  ap- 
pointed for  such  duty  in  their  respective  towns.  All  decisions  of 
such  post  surgeons  shall  be  subject  to  review  and  reversal  by  the 
surgeon-general. 

§  2395.    Collection  of  poll  and  military  taxes  by  im-      i3 

priSOnment.  when  any  person  shall  neglect  or  refuse  to  pay  J^;  chlS: 
any  poll  or  military  tax  assessed  against  him,  after  payment  of  the  i^'  ^  ^ 
same  shall  have  been  legally  demanded,  the  tax  collector  of  the 
town  to  which  said  tax  is  due,  and  who  is  authorized  to  collect  said 
tax,  may,  at  any  time  within  three  years  after  said  tax  shall  be- 
come due,  prefer  his  complaint  to  any  justice  of  the  peace  residing 
in  said  town,  or  to  any  city,  town,  or  borough  court  established 
within  said  town,  alleging  the  nonpayment  of  said  tax,  and  such 
justice  of  the  peace,  or  court,  shall  thereupon  cause  such  delin- 
quent taxpayer  to  be  arrested  and  brought  before  such  justice 
or  court.  Such  justice  or  court  shall  thereupon  hear  and  deter- 
mine such  case,  and,  if  no  proper  or  sufficient  reason  is  shown  by 
said  delinquent  taxpayer  why  said  tax  has  not  been  paid,  shall 
order  the  accused  to  stand  committed  to  the  jail  or  workhouse  in 
the  county  until  such  tax,  with  the  interest  thereon  and  all  costs 
of  the  proceedings,  shall  be  paid.     Any  person  committed  to  jail 


/ 


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CONNECTICUT  TAX  LAWS. 

under  the  provisions  of  this  section  shall  be  required  to  do  such 
work  as  his  physical  condition  may  allow,  and  shaU  be  discharged 
when  his  labor  at  the  rate  of  one  dollar  a  day  shall  amount  to  ^id 
tax  and  costs;  and  thereupon  the  county  commissioners  shall  pay 
to  the  tax  collector  of  the  municipality  from  which  the  delinquent 
was  committed  the  amount  of  said  tax.    There  shall  be  allowed 
^ch  tax  collector,  for  services  in  causing  the  arrest  of  such  de- 
if n    ,!^P^y^'"'  t^o  dollars,  and  the  court  and  officers'  fees 
shaU  be  tte  same  as  in  criminal  cases;  and  the  delinquent  shall 
pay  two  dollars  and  twenty-five  cents  board  for  each  week  of  his 
commitment.    All  of  the  foregoing  expenses  shall  be  taxed  as  a 
part  ot  the  costs  against  such  delinquent  taxpayer.     The  fore- 
going provisions   shall  apply  to   the  coUection  of  all   poll  and 
military  taxes  now  due  and  unpaid. 

^^  CHOSE  IN  ACTION  TAX. 

1889,  ch.  248,  §9..    §2325.    Payment  to  state  treasurer  of  tax  on  choses 

'l^^^^t '"  action     Any  person  may  take  or  send  to  the  office  of  the  tS 

■^iL'1^:   f  °V^''  !***^  ^y  ''°^'''  "°te'  or  other  chose  in  action,  or  a 
description  of  the  same,  and  may  pay  to  the  state  a  tax  of  two 
per  centum  on  the  face  amount  thereof  for  five  years  or.  at  the 
option  of  such  person,  for  a  greater  or  less  number  of  years  at 
tiie  same  rate,  under  such  regulations  as  the  treasurer  may  pre- 
scribe, and  the  treasurer  shall  thereupon  make  an  indorsement 
upon  said  bond,  note,  or  other  chose  in  action,  or  shall  give  a  re- 
ceipt for  the  tax  thereon,  describing  said  bond,  note,  or  other  chose 
m  action  certifying  that  the  same  is  exempt  from  all  taxation  for 
the  penod  of  five  years,  or  for  such  longer  or  shorter  period  for 
which  a  proportionate  tax  has  been  paid,  which  indorsement  or 
receipt  shall  be  duly  dated  and  signed  in  the  name  of  the  treasurer 
and  with  the  seal  of  the  treasurer  affixed.     Said  treasurer  shall 
keep  a  record  of  such  indorsements  and  receipts  with  a  descrip- 
tion of  such  bonds,  notes,  or  other  choses  in  action,  together  with 
the  name  and  address  of  the  party  presenting  the  same  and  date 
of  registration ;  and  said  treasurer  shall,  annually,  on  or  before  the 
tenth  day  of  November,  mail  to  the  town  clerk  of  each  town  a 
general  description  of  all  such  bonds,  notes,  or  other  choses  in 
action  so  registered  before  the  first  day  of  the  October  last  pre- 
ceding by  persons  residing  in  such  town,  the  date  and  period  of 
such  registration,  and  the  names  of  the  persons  by  whom  the  same 
were  registered;  and  all  bonds,  notes,  or  other  choses  in  action  so 
indorsed,  or  described  in  such  a  receipt,  shall  be  exempt  from  all 
taxation  m  the  state  during  the  period  for  which  said  tax  is  so 


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COBPOHATE  TAX.  11 

CORPORATE  TAX. 
Specially  Chartered  Corporations. 

§  10.    Preliminary  printing  and  franchise  fees  for  special  ^^}^^^ 

CliarterS.     No  application  for  any  act  or  resolution  for  the  in-i899,*'*ch.  230, 
corporation  of  any  company  which  can  legally  be  organized  under  1901,  §i.%  157, 
the  provisions  of  chapter  198  or  under  the  provisions  of  chapter   1903,*?^.  154. 
221  of  the  general  statutes  shall  be  heard  by  the  general  assembly 
or  any  committee  thereof  unless  the  applicants  shall  have  first 
paid  to  the  state  treasurer  the  sum  of  one  hundred  dollars.    In  case 
such  act  or  resolution  shall  not  become  a  law,  the  treasurer  shall 
return  the  fees  so  paid  as  aforesaid.     Upon  every  bill  or  resolu- 
tion affecting  private-  interests,  other  than  appropriation  bills  or 
resolutions,  passed  by  the  general  assembly,  there  shall  be  paid 
for  the  use  of  the  state  a  fee  of  five  dollars  for  each  legal  page 
or  fractional  part  thereof.    Said  fees  shall  be  paid  to  the  treasurer 
of  the  state  before  the  engrossed  copy  of  such  bill  or  resolution  shall 
be  transmitted  by  the  engrossing  clerk  to  the  secretary. 

§  3316.   Tax  on  stocic  issue  authorized  by  special  act;      i« 

penalty.  Before  any  bill  or  resolution  creating  a  corporation}^;  Jj;  ^JJ 
having  a  capital  stock  shall  be  approved  or  become  a  law,  there  J9jj3j*^;.^''-j^ 
shall  be  paid  to  the  state  treasurer,  in  addition  to  the  fees  required 
by  section  10  of  the  general  statutes,  a  franchise  tax  of  one  dollar 
on  each  one  thousand  dollars  of  the  capital  stock  with  which  it 
is  to  be  organized,  but  such  tax  shall  in  no  case  be  less  than  fifty 
dollars.  If  such  bill  or  resolution  shall  not  be  approved  or  become 
a  law,  the  treasurer  shall  return  the  tax  so  paid.  Whenever  any 
specially  chartered  corporation  shall  vote  to  increase  the  amount 
of  its  capital  stock  in  accordance  with  the  provisions  of  this  act 
or  of  any  other  general  or  special  law  affecting  it,  such  corpora- 
tion shall  pay  to  the  state  treasurer,  before  any  shares  of  such  in- 
creased capital  stock  shall  be  issued,  a  further  tax  of  one  dollar 
on  each  one  thousand  dollars  of  the  total  increased  capital  stock 
so  voted,  but  no  additional  franchise  tax  shall  be  required  upon 
stock  upon  which  the  corporation  has  paid  the  full  franchise  tax 
required  by  the  law  in  force  at  the  time  of  such  payment.  Every 
officer  of  any  corporation  subject  to  any  of  the  provisions  of  this 
section,  who  shall  sign  or  issue  any  certificate  of  stock  on  which 
the  tax  imposed  by  this  section  has  not  been  paid,  shall  be  fined 
one  thousand  dollars,  or  imprisoned  not  more  than  two  years,  or 
both. 


§57. 


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12 


CONNECTICUT   TAX   LAWS. 


Corporations  Organized  under  General  Law. 


17  §  3356.     Tax  on   capital   stock.     Every  such  corporation, 

1^' ch.  ^' p!  ^^^^^^  its  certificate  of  incorporation  shall  be  approved  by  the 
^^*^  fi6i!  'Secretary  of  the  state,  shall  pay  to  the  state  treasurer  fifty  cents 
on  every  one  thousand  dollars  of  its  authorized  capital  stock  up  ta 
five  million  dollars;  and  it  shall  pay  ten  cents  upon  every  one 
thousand  dollars  of  its  authorized  capital  stock  in  excess  of  five 
million  dollars.  Whenever  any  corporation  organized  under  the 
provisions  of  this  part  [§§  58  to  79,  inclusive,  Chap.  194,  Public 
Acts  of  1903],  or  unSer  any  former  joint  stock  law  of  this  state, 
shall  increase  the  amount  of  its  authorized  capital  stock,  it  shall  pay 
to  the  state  treasurer,  before  the  certificate  of  increase  shall  be 
approved,  fifty  cents  on  each  one  thousand  dollars  of  such  author- 
ized increase  until  it  has  paid  on  a  total  capital  stock  of  five 
million  dollars;  and,  upon  any  authorized  increase  of  capital  stock 
above  five  million  dollars,  it  shall  pay  to  the  state  treasurer  ten 
cents  on  each  one  thousand  dollars;  but  no  payment  under  the 
provisions  of  this  section  shall  be  less  than  twenty-five  dollars. 
Said  payments  shall  be  in  lieu  of  all  other  taxes  upon  the  franchise 
of  the  corporation,  but  shall  not  be  in  lieu  of  any  tax  imposed  by 
law  upon  the  property  of  the  corporation  or  upon  the  shares  of  its 
stock  in  the  hands  of  its  stockholders. 

Consolidated  Corporations. 

1901 2%r  §40      ^  ^^^^'    '''9^*^'!  duties,  and  liabilities.    Upon  the  com- 

i903!ch'i94,'|S.'pletion  of  such  consolidation,  the  several  corporations  shall  become 
a  corporation  by  the  name  provided  in  such  agreement,  and  shall 
possess  all  the  rights,  privileges,  powers,  and  franchises  of  each 
of  the  consolidating  corporations;  and  all  property,  real,  personal, 
and  mixed,  and  all  debts  due  to  them  on  whatever  account,  shall 
»  be  vested  in  the  consolidated  corporation ;  and  all  rights  of  creditors 

and  all  liens  upon  the  property  of  either  of  such  consolidating 
corporations  shall  be  preserved  unimpaired,  and  the  respective  cor- 
porations shall  continue  in  existence  so  far  as  may  be  necessary  ta 
preserve  the  same;  and  all  debts,  liabilities,  and  duties  of  either 
of  such  consolidating  corporations  shall  thenceforth  attach  to  the 
consolidated  corporation,  and  may  be  enforced  against  it  to  the 
same  extent  as  if  they  had  been  incurred  or  contracted  by  it.  An 
amount  of  the  stock  of  the  consolidated  corporation  equivalent  te 
the  amount  of  the  stock  of  the  merged  corporations  on  which  a 
franchise  tax  has  been  paid  shall  be  exempt  from  taxation  under 
§  3356  of  the  general  statutes  as  amended  in  1903,  chapter  194^ 
§61. 


^ 


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CORPORATE  PROPERTY  GENERALLY. 

Corporate  Property  Generally. 

§  2328.    Property  of  corporation,  how  assessed.   The      19 

whole  property  in  this  state  of  every  corporation  organized  under  ^^  /^* 
the  law  of  this  state,  whose  stock  is  not  liable  to  taxation,  and 
which  is  not  required  to  pay  a  direct  tax  to  this  state  in  lieu  of 
other  taxes,  and  whose  property  is  not  expressly  exempt  from  taxa- 
tion, and  the  whole  property  in  this  state  of  every  corporation 
organized  under  the  law  of  any  other  state  or  country,  shall  be  set 
in  its  list  and  liable  to  taxation  in  the  same  manner  as  the  property 
of  individuals. 

§  2328.  Formerly  bank  stock  owned  by  corporation  was  not  taxable.  3  C. 
15.  Bank  stock  owned  by  savings  bank  held  taxable  where  latter  is  located.  20 
C.  111.  Deposits  in  savings  banks  are  not  stock.  20  C.  111.  The  capital  stock 
of  a  bank  embraces  all  its  property.  31  C.  106.  What  exempt  as  necessary  to 
corporation's  "  appropriate  business."  35  C.  7  ;  40  C.  498.  Under  former  statute 
real  estate  of  national  banking  association,  used  in  its  appropriate  business,  not* 
to  be  listed.  74  C,  450-452.  Bridge  structure  is  not  taxable  as  "  real  estate." 
77  C,  315,  317.  Underground  pipes  of  a  water  company  are  taxable  as  personal 
property  in  the  town  where  company  is  located  and  does  business.     79  C.  71. 


§  2329.    Corporate    property,    where    listed.     Stock-       20 

holders  exempt.  The  real  estate  of  any  corporation  mentioned  Re^**?!^^ 
in  section  2328  shall  be  set  in  the  list  of  the  town  in  which  such  ^*"'  ^  ^^ 
real  estate  is  situated,  and  all  of  the  personal  estate  of  such  cor- 
poration which  is  permanently  located  or  stationed  in  any  town 
shall  be  set  in  the  list  of  the  town  in  which  said  property  is  located, 
and  all  other  personal  property  of  such  corporation  shall  be  set 
in  the  list  of  the  town  in  which  such  corporation  has  its  principal 
place  of  business,  or  exercises  its  corporate  powers;  and  when  it 
shall  have  two  or  more  establishments  for  transacting  its  business 
in  different  towns,  school  districts,  or  other  municipal  divisions,  it 
shall  be  assessed  and  taxed  for  every  such  establishment,  and  for 
the  personal  property  attached  thereto,  or  connected  therewith,  and 
not  permanently  located  in  some  other  town,  in  the  town,  school  dis- 
trict, or  other  municipal  division  having  the  power  of  taxation  in 
which  such  establishment  is;  and  the  stockholders  of  any  corpora- 
tion, the  whole  property  of  which  is  assessed  and  taxed  in  its  name, 
shall  be  exempt  from  assessment  or  taxation  for  their  stock  therein. 

§  8329.  Bridge  structure  is  not  taxable  as  real  estate.  77  C.  317.  Under- 
ground pipes  of  a  water  company  are  taxable  as  personal  property  in  the  town 
where  its  principal  place  of  business  is  located.     79  C.  71. 

§  2336.    Pledged  stock  and  bonds;  returns  by  cor-      21 

porations  to  assessors.    The  cashier  of  each  bank  and  national  j^^^^g^^^ggg 
banking  association,  the  treasurer  of  each  savings  bank,  and  the    i^,  ch.  38. 
secretary  of  each  corporation  incorporated  by  the  laws  of  this 
state,  shall,  upon  the  request  of  the  assessors  of  any  town,  city,  or 
borough,  inform  them  of  the  name  of  any  person  therein  who  owns 


r 


14  CONNECTICUT  TAX  LAWS. 

stock  or  bonds  held  by  such  corporation  as  collateral  security  for 
any  indebtedness  or  liability,  and  the  amount  and  description  of 
such  stock  or  bonds;  and  any  such  cashier,  treasurer,  or  secretary, 
Pemuty.  who  shall  neglect  to  furnish  such  information  to  the  assessors  of 
any  town,  city,  or  borough,  where  said  stock  or  bonds  are  liable 
to  be  taxed,  shall  forfeit  one  hundred  dollars  to  said  town,  city, 
or  borough. 

Banks^  Trust,  Insurance,  Investment^  and 

Bridge  Companies. 

22  §  2331.    Certain  corporations  to  report  and  pay  tax  to 

mil  i87i!  1OT7,'  state.  The  Secretary,  treasurer,  or  cashier,  of  every  bank,  na- 
Rev?^§fS836,»^^°^^^  banking  association,  trust,  insurance,  investment,  and 
^^^'  ay}?'  ^^^^'  ^^i^g®  company,  whose  stock  is  not  exempt  from  taxation,  shall, 
1889,  ^h8.  63,  annually,  in  October,  on  or  before  the  fifteenth  day  thereof,  file 
1893,  chs.  160,  in  the  office  of  the  tax  commissioner  of  this  state  a  statement 

189 

189T,  ch8.  153,  under  oath,  showing  the  number  of  shares  of  its  capital  stock  and 

1899,   ch.    178.  the  market  value  thereof  on  the  first  day  of  October,  the  name 

1901,  ch|.  106,  j^^  residence  of  each  stockholder,   and  the  number  of   shares 

loS  *ch.  ^."  owiied  by  each  on  said  last  named  date ;  and,  on  or  before  the  last 

day  of  the  following  February,  each  of  the  corporations  aforesaid 

shall  pay  to  the  treasurer  of  this  state  a  tax  of  one  per  centum  on  the 

market  value  of  each  share  of  its  stock,  as  such  value  may  be  deter- 

Por  penalty  Bee  ^^^^^  under  the  provisions  of  section  2332,  less  the  amount  of 

§8332,  p.  37.    taxes  paid  by  such  corporation  upon  its  real  estate  in  Connecticut 

during  the  year  ending  on  the  thirtieth  day  of  September  next 

prior  thereto,  all  of  which  real  estate  shall  be  assessed  and  taxed  in 

the  town  or  other  taxing  district  within  which  it  is  located. 

S  2331.  Under  former  statute  It  was  held  (1)  that  secretary  was  not  liable 
for  the  tax,  but  only  for  the  forfeiture,  68  C.  311;  (2)  that  by  'capital"  the 
surplus  of  company's  assets  over  liabilities  was  Intended,  75  C.  280,  77  C.  45 ; 
(3)  that  taxable  real  estate  could  only  be  deducted  from  stockholder's  surplus  on 
strong  proof  of  identity  between  such  real  estate  and  such  surplus,  75  C.  280,  74 
C.  35,  77  C.  45 ;  (4)  that  assessors  should  not  list  national  banking  association's 
realty,  if  used  in  the  appropriate  business  of  the  association,  74  C.  451.  Structure 
of  bridge  company  is  taxed  by  exacting  a  payment  measured  by  the  market  value 
of  its  stock.     77   C.   314. 

§  2332,  de  meetings  of  board  of  equalization  to  correct 
returns  of  banl(s,  national  banking  associations,  trust,  in- 
surance, investment,  and  bridge  companies,  will  be  found  on 

p.  37,  par.  78. 

23  §  2333.     State  remits  to  taxing  districts.    Nonresident 

1869'  18^'  18??;  stock.  On  or  before  the  fifteenth  day  of  April  in  each  year,  the 
Rev1iS8^s&6  treasurer  of  the  state  shall  remit  to  the  treasurer  of  each  town  in 


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BANKS,   TRUST,   AND   INSURANCE    COMPANIES^   ETC. 


15 


the  state,  or,  in  towns  where  the  town  and  city  governments  are  ssr,  m^  asis, 
consolidated,  to  the  city  treasurer,  the  amount  of  the  tax  received  law,  ^.   ea, 
as  aforesaid  upon  such  shares  of  the  capital  stock  of  any  of  theissa,  chj.  iw, 
aforesaid  corporations  as  were,  on  the  first  day  of  October  of  the  ,897,  ctii.  15a. 
preceding  year,  owned  by  persons  who  resided  or  corporations  ,899  ^;   ^^ 
which  were^  located  in  such  town,  subject  to  the  deductions  pro-  i»i'  ^h.    loe 
vided   for  in   §    2334.     Each   of   the   aforesaid   town   and   city 
treasurers  shall,  on  or  before  the  first  of  May  in  each  year,  dis- 
tribute the  tax  derived  from  the  shares  which  were  owned  by  each 
stockholder  resident  or  located  therein  on  the  first  day  of  the  pre- 
ceding October,  among  the  taxing  districts,  including  therein  the 
town,  in  which  said  stockholder  then  resided  or  was  located,  in 
the  proportion  that  the  tax  rate  fixed  by  each  of  such  districts 
within  the  twelve  months  next  preceding  said  first  day  of  May 
bears  to  the  combined  or  total  tax  rate  of  all  said  taxing  districts;  to 
the  end  that  such  town  and  the  taxing  districts  therein  may,  to- 
gether, receive  the  same  amount  of  tax  that  they  would  have  re- 
ceived had  said  shares  been  listed  in  the  name  of  the  stockholders 
resident  or  located  therein,  and  assessed  and  taxed  at  the  valuation 
fixed  by  the  board  of  equalization,  and  at  an  aggregate  rate  equal 
to  the  rate  prescribed  in  §  2331.     The  tax  derived  from  the 
shares  of  any  national  banking  association  located  in  this  state, 
which  were  on  the  first  day  of  the  preceding  October  owned  by  non- 
residents of  this  state,  shall  be  paid  over  to  the  treasurer  of  the 
town  within  which  such  banking  association  is  located. 


ch. 
ch. 


§  2334.    Exemptions  and  deductions  from  state  taxes.      24 

So  much  of  the  deposits  of  any  savings  bank  as  was,  on  the  first  J^JJ^ 
day  of  April,  1901,  invested  in  the  shares  of  the  capital  stock  of  any 
of  the  aforesaid  corporations  shall,  so  long  as  it  remains  invested 
in  the  same  shares,  be  exempt,  to  the  amount  of  the  market  value 
of  said  shares,  as  determined  by  the  aforesaid  board  of  equaliza- 
tion [§  2332,  p.  37,  par.  78],  from  payment  of  the  tax  required 
by  section  2422.  If  the  annual  dividend  hereafter  paid  by  any  of 
the  corporations  mentioned  in  section  2331  shall  not  equal  the 
average  annual  dividend  paid  by  it  for  the  five  years  next  preceding 
January  first,  1901,  any  charitable,  ecclesiastical,  educational,  or 
benevolent  association,  corporation,  or  society,  located  in  this  state, 
whose  property  is  exempt  from  taxation,  shall,  upon  proof  of  these 
facts  and  upon  compliance  with  the  provisions  of  this  section,  be 
entitled  to  demand  and  receive  from  the  treasurer  of  this  state,  and 
said  treasurer  shall  pay  to  each  of  said  associations,  corporations,  or 
societies,  such  sum  not  exceeding  the  amount  received  by  him  upon 
the  shares  of  stock  held  by  it  in  any  of  the  aforesaid  corporations, 
as  may  be  required  to  make  the  dividend  for  the  preceding  calen- 


106. 
167. 


V 


1Q  CONNECTICUT  TAX  lAWS. 

dar  year  equal  to  the  average  annual  dividend  paid  by  such  cor- 
poration for  the  five  years  next  preceding  the  first  day  of  January, 
1901 ;  but  no  such  payment  shall  be  made  unless  written  applica- 
tion therefor  is  made  during  the  month  of  March,  and  then  only 
upon  proof  satisfactory  to  the  state  treasurer  that  the  applicant 
was  the  owner  of  the  shares  upon  which  such  payment  is  de- 
manded, on  the  first  day  of  April,  1901,  and  has  ever  since  con- 
tinued to  own  them.  The  payments  herein  provided  for  shall 
cease  on  the  thirty-first  day  of  March,  1910,  and  until  then  shall 
be  made  only  from  the  taxes  paid  to  the  treasurer  by  the  respective 
corporations  taxable  under  sections  2331  to  2335,  both  inclusive. 
The  extension  granted  by  the  foregoing  provisions  is  intended  to 
give  the  associations,  corporations,  and  societies  herein  mentioned 
opportunity  to  dispose  of  the  investments  now  held  by  them  which 
are  within  the  foregoing  provisions,  and  no  such  association,  cor- 
poration, or  society  shall  be  entitled  to  any  payments  herein 
provided  for  after  said  thirty-first  day  of  March,  1910. 

25  §  2335.    Stockholders  exempt.    Treasurer  collects  un- 

1901,  chs.  106.  pg^j J  taxes,     stockholders  in  the  corporations  mentioned  in  sec- 

^^'        tion  2331  shall  be  exempt  from  taxation  upon  their  shares  of  stock 

except  as  in  said  section  provided.     The  state  treasurer  shall  sue 

for  and  collect  any  tax  due  under  the  provisions  of  sections  2331, 

2332,  2333,  2334,  and  this  section,  which  remains  unpaid. 

§  2336  will  be  found  on  page  13. 

City  Bank  of  New  Haven. 

26  Stock   exempt  from   taxation.     The  bank,  by  their  presi- 

PrivateLaws,  dent,  whenever,  and  as  soon  as  it  shall  become  organized,  under 
'  "  '  their  charter,  shall  subscribe  to  the  capital  stock  of  the  Hampshire 
and  Hampden  canal  corporation,  the  sum  of  one  hundred  thousand 
dollars,  being  one  thousand  shares,  to  become  part  and  parcel  of 
the  stock  of  said  canal  corporation.  But  said  bank  shall  not  be 
obliged  to  take  or  receive,  in  addition  to  their  capital  stock,  any 
other  or  further  subscription  from  the  State  of  Connecticut,  from 
the  school  fund  of  the  state,  or  from  the  funds  of  any  college, 
ecclesiastical  society,  school,  or  other  corporation  for  charitable 
purposes,  within  this  state;  that  in  consideration  of  said  subscrip- 
tion, to  said  canal  corporation,  the  capital  stock  of  said  bank,  shall 
be,  and  remain,  free  from  taxation,  until  the  tolls  collected  by 
said  canal  corporation,  shall  be  sufficient  to  afford  a  dividend  of 
six  per  cent  per  annum,  on  their  capital  stock,  after  which  the 
stock  of  said  bank,  shall  be  liable  to  taxation,  in  the  same  manner 


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BANKS. 

as  other  bank  stock.  Provided,  that  said  bank  shall  not  go  into 
operation,  until  said  one  hundred  thousand  dollars,  shall  be  sub- 
scribed to  said  stock,  to  the  acceptance  of  the  president,  directors 
and  company  of  said  canal  company,  and  a  certificate  thereof,  shall 
be  given  by  them  in  writing,  that  a  sum  to  that  amount  has  been 
subscribed,  and  secured,  for  the  benefit  of  said  canal. 


17 


Connecticut  River  Banking  Company. 

Stock  exempt  from  taxation  for  four  years.   And  whereas      27 

an  improved  navigation  through  the  valley  of  Connecticut  river  Private  l«w«. 
is  necessary  to  be  made  in  different  states,  and  will  be  of  great      '^ 
public  utility,  the  stock,  property  and  income  of  said  Connecticut 
river  company  shall  be  forever  exempt  from  taxation,  and  the  stock 
of  said  banking  company  shall  be  exempt  from  taxation  for  four 
years  from  and  next  after  the  rising  of  this  Assembly. 


Stock  exempt  from  taxation  when.     Resolved  by  this  As-        28 
sembly.  That  the  Connecticut  river  banking  company  be,  and  they  Prirate  Law», 
hereby  are  authorized  and  empowered  to  subscribe  the  sum  of  sixty  ^ 

thousand  dollars  to  the  stock  of  the  Connecticut  river  company; 
and  in  case  they  shall  make  and  pay  said  subscription  of  sixty 
thousand  dollars,  the  stock  of  said  banking  company  shall  be 
exempt  from  taxation,  until  the  tolls  collected  by  said  Connecticut 
river  company  shall  be  sufficient  to  afford  a  dividend  of  six  per 
cent  per  annum  on  their  capital  stock,  to  be  ascertained  by  the 
commissioners;  after  which  the  stock  of  said  banking  company 
shall  be  liable  to  taxation,  in  the  same  manner  as  other  bank  stock. 

Provided  however,  that  said  banking  company  shall  not  be 
authorized  to  issue  or  emit  any  bond,  bills  or  notes,  on  that  part 
of  their  capital  stock  which  shall  consist  of  shares  or  stock  in  said 
Connecticut  river  company. 

*********** 

Said  Connecticut  river  company  may  have  and  are  hereby  al- 
lowed the  term  of  two  years  from  the  rising  of  this  Assembly  to 
construct  and  complete  their  locks  and  canal,  at  Enfield  falls,  which 
being  done  within  said  time,  to  the  acceptance  of  said  commis- 

8 


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18 


CONNECTICUT  TAX  LAWS. 


sioners,  said  river  company  and  said  banking  company  shall  con- 
tinue to  have  and  enjoy  the  rights,  powers  and  privileges  to  them 
respectively  granted  by  the  General  Assembly. 


Mechanics  Bank  in  New  Haven. 

.  29  Stock   exempt  from   taxation.     The   bank,  by  their  presi- 

iSirp.^oe.lio.  dent,  whenever  and  as  soon  as  it  shall  become  organized  under 
their  charter,  shall  subscribe  to  the  capital  stock  of  the  Farmington 
canal  corporation,  the  sum  of  one  hundred  thousand  dollars,  to 
become  a  part  and  parcel  of  the  stock  of  said  canal  corporation,  and 
if  the  directors  of  said  canal  corporation  shall  require  the  further 
sum  of  one  hundred  thousand  dollars,  or  any  part  thereof,  in  such 
case  the  president  of  the  bank  shall  subscribe  the  further  sum  of 
one  hundred  thousand  dollars,  or  such  part  thereof,  as  the  directors 
of  the  canal  company  shall  require,  thereby  making  in  the  whole 
a  sum  not  exceeding  two  hundred  thousand  dollars.  But  said 
bank  shall  not  be  obliged  to  take  or  receive  in  addition  to  their 
capital  stock,  any  other  or  further  subscriptions  from  the  State 
of  Connecticut,  from  the  school  fund  of  the  state,  or  from  the  funds 
of  any  college,  ecclesiastical  society,  school  or  other  corporation  for 
charitable  purposes,  within  this  state;  that  in  consideration  of 
said  subscription  to  said  canal  company,  the  capital  stock  of  said 
bank,  shall  forever  remain  wholly  free  from  all  taxation.  The 
bank  shall  not  have  a  right,  at  any  general  meeting  of  the  stock- 
holders of  the  canal  corporation,  to  vote  on  or  represent  their  shares 
until  after  the  canal  shall  be  made  and  completed  from  New  Haven 
harbor  to  the  town  of  Farmington. 


30 

Private  Laws, 
1824,  p.  107,  §11. 


Taxable  under  certain  conditions.   That  in  case  said  canal 

shall  not  be  made  from  New  Haven  harbor  to  the  town  of 
Farmington  within  eight  years,  then  and  in  that  case  the  presi- 
dent and  directors  of  said  bank,  shall  pay  to  the  treasurer  of  this 
state,  to  and  for  the  use  of  this  state,  the  one  half  of  one  per  cent 
per  annum,  on  the  stock  employed  in  banking  operations;  and 
that  the  stock  of  said  bank  shall  be  forever  thereafter,  liable  to  be 
taxed  in  the  same  manner  as  other  bank  stock  in  this  state.    And 


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SAVINGS  BANKS. 

that  this  act  ma}^,  at  any  time,  be  altered  amended  or  repealed  at 
the  pleasure  of  the  General  Assembly. 

Provided  that  said  bank  shall  not  go  into  operation  until  four 
hundred  thousand  dollars  shall  be  subscribed  to  said  canal  stock, 
to  the  acceptance  of  the  canal  commissioners;  and  a  certificate 
thereof  shall  be  given  by  them  in  writing,  that  a  sum  to  that  amount 
has  been  subscribed  and  secured  for  the  benefit  of  said  canal. 

And  it  is  further  provided,  that  fifty  thousand  dollars  shall 
be  actually  expended  on  said  canal,  before  said  bank  shall  go  into 
operation;  and  the  canal  commissioners  shall  not  be  stockholders 
or  directors  in  the  bank. 


19 


Saving^s  Banks. 

*§  2422.    Returns  by,  and  tax  on,  savings  banks.    The 

treasurer  of  each  savings  bank  shall,  on  or  before  the  tenth  day 
of  January,  annually,  deliver  to  the  tax  commissioner  a  sworn 
statement  of  the  amount  of  all  its  deposits,  exclusive  of  surplus, 
on  the  first  day  of  said  month;  also  of  the  amount  invested  in  anv        ^1 

*    1st)9    IfT'i  lbT& 

bonds  issued  by  this  state,  or  by  any  town  or  city  in  this  state,     lOTr/ias*.    ' 

in  aid  of  the  construction  of  any  railroad,  and  which,  by  the  ^fjisl^  Sl** 

statutes  of  this  state,  are  exempt  from  taxation ;  also  of  the  amount  ^**^'  ^^'  '^^  ^' 

invested  in  certain  corporate  stocks,  as  provided  in  section  2334; 

also  of  the  assessed  value  of  all  real  estate  assessed  against  said 

savings  bank  in  the  year  preceding  the  first  day  of  said  January, 

together  with  a  specific  list  of  the  same,  and  the  amount  of  taxes 

paid  or  payable  thereon  during  said  year;  and  every  savings  bank 

shall  pay  to  the  state,  one-half  on  or  before  the  twentieth   of 

January  and  one-half  on  or  before  the  twentieth  of  July  in  every 

year,  a  tax  on  its  corporate  franchise,  computed  as  follows :    From 

the  amount  of  its  deposits,  exclusive  of  surplus,  shall  be  deducted 

fifty  thousand  dollars,  and  also  the  amount  invested  in  any  bonds 

issued  by  this  state,  or  by  any  town  or  city  in  this  state,  in  aid  of 

the  construction  of  any  railroad,  and  which,  by  the  statutes  of 

this  state,  are  exempt  from  taxation,  and  also  the  amount  invested 

in  certain  corporate  stocks  as  provided  in  section  2334;  and  the 

annual  tax  shall  equal   one-fourth   of   one   per   centum   of  the 

amount  of  its  deposits  remaining,  less  the  amount  of  taxes  pa}'- 

able  by  it  upon  its  real  estate  in  Connecticut  during  the  year 

prior  to  the  first  day  of  said  January;  all  of  which  real  estate 

shall  be  assessed  and  taxed  in  the  town  or  other  taxing  district 

within  which  it  is  located.     Said  state  tax  shall  be  in  lieu  of  all 

other  taxes  upon  savings  banks,  their  deposits  and  surplus,  except 

the  aforesaid  taxation  upon  their  real  estate. 

§  S122.  No  deduction  allowed  because  of  securities  of  the  United  States  ex- 
empt from  taxation.  32  C.  173.  A  legislative  Bill  inadvertently  sent  to  the 
governor  pending  reconsideration  in  one  House,  and  signed  by  him,  does  not 
become  a  law.     79  C.   141-153. 


•  There  is  no  provision  in  the  general  statutes  for  listing,  assessing,  and 
taxing  property  of  stock  corporations,  except  §§  2422  to  2465,  and  §§  2328,  2331. 
77  C.  315. 


20 


COXXECTICUT   TAX   LAWS. 


pawi^A  ^^^  ^"  banks  and  trust  companies  maintaining  a  savings 

1907,  ch^  85?|2.  department,  or  soliciting  or  receiving  deposits  as  savings. 

Said  banks  and  tmst  companies  shall  pay  to  the  state  on  all  savings 
deposits  the  same  tax  which  is  required  to  be  paid  by  savings  banks 
by  section  2422  of  the  general  statutes  as  amended  by  chapter  189 
of  the  public  acts  of  1903,  on  the  savings  deposits  held  by  them,  and 
such  savings  deposits  shall  be  exempt  from  all  other  taxation; 
and  said  banks  and  trust  companies  shall  also  transmit  to  the  bank 
commissioners,  on  or  before  the  first  day  of  October  in  each  year, 
and  oftener  if  required  by  said  commissioners,  a  sworn  statement 
of  the  amount  of  such  deposits  and  the  securities  in  which  they  are 
invested,  together  with  such  other  information  as  may  be  required 
to  be  given  to  said  commissioners  in  the  annual  statements  of  banks 
and  trust  companies. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  savings  banks,  will  be  found  on  p.  37,  par.  79. 

Railroad  Companies. 

1^  1871      §  2423.    Returns  by  railroad  companies.    The  secretary 

ifl75, 1876!  iml  or  treasurer  of  every  railroad  company,  any  portion  of  whose  road 
Bev.  /^'s39i9.  is  in  this  state,  or  if  such  portion  of  said  road  is  in  the  hands  of  a 
iSt,'  ch."  204'  |i!  trustee  or  receiver,  then  such  trustee  or  receiver,  shall  on  or  before 
the  tenth  day  of  November,  annually,  deliver  to  the  tax  commis- 
sioner a  sworn  statement  of  the  condition  and  affairs  of  said  com- 
pany or  road  as  they  existed  on  the  thirtieth  day  of  the  preceding 
September,  in  the  following  particulars,  namely:  The  number  of 
shares  of  its  stock,  and  if  the  same  consists  of  different  classes, 
then  of  those  of  each  class,  and  the  market  value  of  each  share, 
the  dividends  paid  per  share  on  each  class  of  said  stock  during 
the  year  preceding  such  thirtieth  day  of  September,  and  the  dates 
of  said  payments,  the  amount  of  its  funded  and  floating  debt, 
and  the  market  value  of  any  of  such  indebtedness  which  is  below 
par  in  value,  the  number,  amount,  and  market  value  of  any  un- 
paid bonds  secured  by  mortgage  on  the  property  of  said  company 
by  any  of  its  predecessors  in  title  and  legally  convertible  into  the 
capital  stock  of  such  company,  the  amount  of  bonds  issued  by 
any  town  or  city  of  the  description  mentioned  in  section  2315, 
when  the  avails  of  such  bonds,  or  stock  subscribed  and  paid  for 
therewith,  shall  have  been  expended  in  such  construction,  the 
amount  of  money  actually  on  hand  in  cash  in  the  treasury  or  in 
the  possession  of  the  proper  officers  or  agents  of  the  company  or 
of  any  such  trustee  or  receiver,  the  amount  paid  for  taxes  in  this 
state  during  the  year  ending  on  said  thirtieth  day  of  September 
upon  any  real  estate  owned  by  said  company,  trustee,  or  receiver, 
and  not  used  for  railroad  purposes,  the  whole  length  of  the  road, 
and  the  length  of  those  portions  thereof  lying  without  this  state. 

5  2423.  Cash  on  hand  means  money  or  instruments  which  pass  from  hand 
to  hand  or  are  immediately  convertible  into  money.  60  C.  327.  Tax  on  railroads 
running  into  other  states  constitutional.     60  C.  327. 


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RAILROAD  COMPANIES. 


21 


33 


§  2424.  Tax  on  railroad  COmpameS.  Every  such  railroad 
company,  trustee,  or  receiver,  shall,  on  or  before  the  twenty-fifth  iots!  isaa!  iSi.' 
day  of  November,  annually,  pay  to  the  state  one  per  cent,  of  the  ^^*  *®^  *^^** 
valuation,  made  and  corrected  by  the  board  of  equalization,  of 
said  stock,  and  one  per  cent,  of  the  par  value  of  such  funded  and 
floating  indebtedness,  as  required  to  be  contained  in  said  state- 
ment, or,  if  any  of  said  indebtedness  is  worth  less  than  par,  then 
one  per  cent,  of  its  valuation  made  and  corrected  by  said  board, 
after  deducting  from  such  valuations  the  amount  of  any  bonds  or 
other  obligations  of  said  company,  or  of  their  market  value,  if 
below  par,  which  may  be  held  in  trust  for  said  company  as  a  part 
of  any  sinking  fund  belonging  to  it,  and  also  deducting  from  said 
sum  required  to  be  paid,  the  amount  paid  for  taxes  in  this  state 
during  the  year  upon  any  real  estate  owned  by  said  company, 
trustee  or  receiver,  and  not  used  for  railroad  purposes;  and  the 
valuation  so  made  and  corrected  by  said  board  shall  be  the  measure 
of  value  of  such  railroad,  its  rights,  franchises,  and  propert}^  in 
this  state  for  purposes  of  taxation ;  and  this  sum  shall  be  in  lieu  of 
all  other  taxes  on  its  franchises,  funded  and  floating  debt,  and 
railroad  property  in  this  state. 

8  2424.  Exemption  of  original  capital  applied  to  increase,  including  pre- 
ferred stock.  30  C.  290.  Connecticut  railroad  bonds  In  hands  of  holders  were 
taxable  by  the  towns.  33  C.  187 ;  but  are  now  exempt.  40  C.  496.  Assess- 
ments of  benefits  not  within  this  section  as  a  tax.  36  C.  255.  Exemption  from 
other  taxation  not  limited  to  that  used  for  railroad  purposes.  40  C.  491.  What 
property  regarded  as  used  for  railroad  purposes.  40  C.  498.  Statute  seeks  to 
tax  value  of  property  within  this  state  devoted  to  railroad  purposes.  42  C.  103 ; 
48  C.  53.  Compensation  for  additional  burden  because  of  street  railway  not  a 
tax.     67   C.   198. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  railroad  companies,  will  be  found  on  p.  37,  par.  79. 

§  2425.    Tax  when  only  part  of  railroad  lies  in  this  state,       34 

When  only  part  of  a  railroad  lies  in  this  state,  the  company  own-  Rev'^isss^** 
ing  such  road  shall  pay  one  per  cent,  on  such  proportion  of  the 
above-named  valuation  as  the  length  of  its  road  lying  in  this  state 
bears  to  the  entire  length  of  said  road.  But  in  fixing  the  afore- 
said valuation  and  lengths,  neither  the  value  nor  length  of  any 
branch  thereof  in  this  state,  which  the  board  of  equalization  shall 
determine  to  be  of  less  value  per  mile  than  one-fourth  of  the 
average  value  per  mile  of  the  trunk  road,  shall  be  included;  but 
every  such  branch  shall  be  estimated  at  its  true  and  just  value  by 
the  board  of  equalization,  and  such  railroad  company  shall  pay 
to  the  treasurer  of  this  state  one  per  cent,  on  such  value,  at  the 
time  fixed  in  §  2424  for  the  payment  of  other  railroad  taxes,  and 
when  any  such  sum  becomes  due,  and  such  company  shall  not  have 


> 


22 


CONNECTICUT  TAX  LAWS. 


then  the  management  and  control  of  its  road,  or  the  road  bearing 
its  name,  the  person  or  corporation  then  owning  or  managing 
such  railroad  shall  pay  such  sum  to  the  state  within  the  time  above 
prescribed. 


§  2425. 
48  C.  44. 


No   deduction  because  of  leased   lines  in   another   state  not   owned. 


35 

1^99,  ch.  198. 


§  3822.    Reports  concerning  trunk  line  of  Consolidated 

road.  For  the  purpose  of  annual  reports  to  the  railroad  com- 
missioners, the  trunk  line  of  the  New  York,  New  Haven,  and 
Hartford  railroad  company  is  hereby  declared  to  be  the  line  of  road 
between  Woodlawn  Junction  in  the  state  of  New  York  and  Provi- 
dence in  the  state  of  Rhode  Island;  and  from  New  Haven  in  the 
state  of  Connecticut  to  Springfield  in  the  state  of  Massachusetts. 
This  section  shall  not  affect  the  method  of  taxation  of  the  trunk 
and  branch  lines  owned  by  said  railroad  company  as  fixed  by  the 
board  of  equalization  for  the  year  1898.  And  in  case  any  railroad 
shall  hereafter  be  merged  in  said  New  York,  New  Haven  and  Hart- 
ford railroad  company,  the  valuation  of  the  railroad  so  merged 
for  purposes  of  taxation  shall  not  be  less  than  the  valuation  for  tho 
year  preceding  the  date  of  such  merger. 


9^  Returns  de  stock  issued  to  acquire  stock  of  other  com- 

wo?chf^!  pany.  A^Tienever  any  railroad  company  or  street  railway  company 
1907,  ch.  204, 81.  gi^aii  hsiYe  issued  its  stock,  bonds,  or  other  evidences  of  indebted- 
ness for  the  purpose  of  acquiring  the  stock,  bonds,  or  other  evidences 
of  indebtedness  of  any  other  railroad  company  or  street  rail- 
way company  whose  line  of  railroad  or  railway  is  wholly  or  partly 
within  the  limits  of  this  state,  the  stock,  bonds,  or  other  evidences 
of  indebtedness  so  issued  shall  be  deducted  from  the  amount  of 
the  stock  and  funded  and  floating  debt  of  such  purchasing  rail- 
road or  street  railway  company,  in  its  returns  to  the  tax  com- 
missioner for  the  purposes  of  taxation;  provided,  that  said  other 
railroad  company  or  street  railway  company  shall  continue  to  in- 
clude the  stock,  bonds,  or  other  evidences  of  indebtedness  so  pur- 
chased in  its  returns  to  the  tax  commissioner  for  the  purposes  of 
taxation. 

37  §  2426.    Lessee  of  railroad  may  deduct  taxes  paid  from 

Rev.  iS%3922T6nt.  The  taxes  paid  by  the  lessee  of  any  railroad,  under  any 
contract  or  lease,  existing  on  the  tenth  day  of  July,  1862,  may 
be  deducted  from  any  payments  due  or  to  become  due  to  the  lessor, 
on  account  of  such  contract  or  lease. 


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RAILROAD  COMPANIES. 


2S 


§  2427.    Returns  as  to  railroad  in  other  state,  or  boat      38 

company.     Every  railroad  company  in  this  state,  which  holds  by^^^^.  ^^\ 

lease  or  otherwise  a  railroad  or  railway  in  another  state  which  is    5^'Jh  si* 

not  a  part  of  its  own  road,  shall  state  in  its  annual  return  for  the  i903,  ch.  iTt. 

purposes  of  taxation  how  much  of  its  funded  and  floating  debt 

was  occasioned  by,  and  how  much  of  its  capital  stock  was  issued 

for,  any  amount  which  has  been  expended  by  it  in  the  construction 

or  permanent  improvement  of  such  railroad  or  railway  in  another 

state,  or  in  the  purchase  of  equipment  for  exclusive  use  thereon; 

and  how  much  of  its  capital  stock  was  issued,  under  the  provisions 

of  any  law  of  this  state,  in  exchange  for,  or  purchase  of,  the  capital 

stock  or  obligations  of  any  railroad  or  railway  corporation  whose 

line  of  railroad  or  railway  is  without  the  limits  of  this  state;  and 

how  much  of  its  funded  and  floating  debt  was  occasioned  by  such 

exchange  or  purchase;  and,  in  computing  the  amount  of  the  tax 

to  be  paid  by  said  company  to  this  state,  the  amount  of  such 

funded  or  floating  debt,  and  of  such  stock  so  occasioned  or  issued 

as  aforesaid,  shall  be  first  deducted  from  the  total  amount  of  its 

funded  and  floating  debt  and  stock;  and  such  railroad  company 

shall  in  said  return  report  how  much  of  its  funded  and  floating 

debt  was  opcasioned  by,  and  how  much  of  its  capital  stock  was 

issued  for,  the  purchase  of  the  capital  stock  or  obligations  of  any 

steamboat  company  operating  a  line  of  steamboats  in  connection 

with  the  line  of  said  railroad  company;  and,  in  computing  the 

amount  of  tax  to  be  paid  by  such  railroad  company  to  this  state, 

the  amount  of  such  funded  and  floating  debt  and  of  such  capital 

stock  shall  be  deducted  from  the  total  amount  of  its  funded  and 

floating  debt  and  stock. 

§  2442.    Value   of  certain   railroad   stocks,   how  de-      39 

termined.    if  any  railroad  company,  during  the  two  years  ending  Rev.  iSJ; §3. 

on  the  thirtieth  day  of  September  next  preceding  the  time  for  ^^^-  ^h-'m. 

making  such  annual  returns,  has  paid  regular  dividends  at  the 

same  annual  rate  per  cent,  on  all  or  any  class  of  its  shares  of 

stock,  the  market  value  of  each  share  of  such  stock  or  class  of 

stock,  as  the  case  may  be,  for  the  purposes  of  the  returns  so  to  be 

made  as  aforesaid,  shall  be  the  average  of  the  closing  bids  or  prices 

offered  for  said   stock  or  any  shares  thereof  during  the  twelve 

consecutive  months  preceding  the  time  for  making  such  returns, 

as  regularly  published  by  any  board  of  brokers,  such  board  being 

named  in  said  returns;  and  every  party  whose  duty  it  is  to  make 

such  returns  shall  adopt,  in  making  the  same,  such  average  price 

as  the  invariable  standard  of  said  market  value,  and  the  board 

of  equalization  in  examining  and  correcting  said  returns,  and  in 


24 

OONITBOTICUT  TAX  IAW8. 

making  out  the  statements  required  to  be  made,  as  the  case  mav 
be,  shall  conform  to  and. adopt  such  valuation/unlesstW  shall 
be  of  the  opinion  that  the  interests  of  the  state  require  that  the 

ca^  2;   "'  If'  ''"^^  ^''^^  ''^  o*^^-^^^  ascert^in^!in  wh  S 
to    Z  7^    °'.';P"°  '^'  ""''  '"f-^ation  which  th;y  can  ot, 
tern    and  fix,  a  different  valuation.     As  to  all  other  shares  of 
stock  m  any  railroad  company,  the  market  value  thereof  shal    be 
ascertained  and  returned,  as  far  as  possible,  in  the  ame  mat"  a 

diWd^f  IT''*^^  ^°'  '^'  *«'^«  °f  «to*  -^Pon  whirhXlar 

mav  be  in    ^  ?'''  f  '^°'''''^'  '"'*  '"^  «uch  returns  any  ^t 
may  be  stated  showing  that  such  market  value  differs  from  th. 

W  J'^'r'  *'  '/"''  "'  equalization,  in  examiningTnd  correct 
Zr  1  '■^*"™'  f  ^  '"  '"^•°g  o-it  the  statements  rLuired To  be 
made,  shall  regard  said  market  value,  if  it  can  be  so  aSned  t 

tVTfL'*'''^'^  °^  *^^  ™1"^  »*  ^"''h  shares,  unless  fr^m  the 

to  adot  a  diffl   T  f  ?•  ^"f°™-ti»'  they  shah  think  ir;^ope 
to  adopt  a  different  valuation,  which  they  in  such  cases  may  do. 

1^      .    §  2443.    Valuation  in  certain  cases,    in  all  cases  where 

^Si1?-.ff  ll rf  'TV'  ''  ""*  P'*^^^"^  "'  feasible   0  fix  or  aLe^in  th 

retaSedt; 'th":^  T  'Vl'  ^^-^  aforesaid  "tall 
returned  by  the  party,  whose  duty  it  is  to  make  such  return    nt 

asesTboa^^S  ''"v^f  ™^^'^^*  '^''^  °^  ^^  stock  an'Yn^ch 

mSng  out  anv  ,3      1'"°  '°'^'  '"^  '='*"^*'°^  ^''^  '•et"™^^  and 
uidKiDg  out  any  statements  so  reauired  tn  KoTr,o;i««         ii 

Wine,  according  to  the  best  inSo^  whlh  ttV  cLltat 
any  valuation  for  said  stock  which  they  may  think  p^p^  ' 

o.    *'»      Th.^,1*?®"    '^®*"'""S  by  railroad  mortgagees  in  oossessinn 
*?      trultPP?^,.?'^  "i"  '"^"'■"^^  ■"  ''ands  of  mortgagees  or 

'^^•''^'■'-•Slfe'tLay"    o'ffirearhv^^*^  ^hall,  on  orSe'tJe 
eaminss  of  Lid  r^T       .^     ^     '  °'"  ^'  '"^"^  thereafter  as  the 

P  T  to  tne  state  a  sum  equal  to  one  per  cent,  on  the  value  of  said 


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STREET  RAILWAY  COMPANIES. 


road,  equipment,  and  other  property,  less  the  amount  of  taxes  paid 
by  them  on  any  real  estate  in  their  hands  not  used  for  railroad 
purposes. 

§  2430.    Return  and  payment  when  another  company      ^^ 

buys  railroad,  in  all  cases  in  which  the  road  and  estate  of  anyR^^  i^^igjj^^ 
railroad  company  has  been,  or  shall  be,  foreclosed  under  any 
mortgage  executed  by  it,  and  any  other  railroad  company  has  be- 
come or  shall  become,  by  purchase  or  otherwise,  the  owner  of  said 
road  and  estate  so  foreclosed,  such  other  company  shall  make  the 
returns  and  payments  required  by  this  chapter,  and  any  funded  or 
floating  indebtedness  for  which  such  railroad  and  estate  is  liable 
shall  be  considered,  for  the  purpose  of  this  enactment,  as  the  in- 
debtedness of  said  company,  whether  the  same  may  have  been  con- 
tracted by  it  or  by  some  predecessor  in  title. 


1915. 


§  2431.    Taxes  to  be  liens  on  railroad  property.    Any 

and  all  taxes  which  shall  become  due  to  the  state  from  any  rail-j^^^  ism.  Maw 

road  company,  or  from  the  mortgagees  or  trustees  of  any  railroad 

under  the  provisions  of  this  chapter,  shall  be  and  remain  a  lien  on 

the  road  and  property  on  account  of  which  said  tax  is  imposed, 

until  the  same  shall  be  paid,  and  shall  take  precedence  of  any  and 

all  other  incumbrances  and  liens  whatever. 


45 

1877. 
Rev.  1888,  §3836. 


§  2330.  Taxation  of  dwelling  houses  of  railroad  com- 
panies. Every  dwelling  house  belonging  to  any  railroad  company 
shall  be  set  in  the  list  and  taxed  in  the  town  where  said  dwelling 
house  is  situated,  notwithstanding  the  fact  that  the  same  may  be 
rented  to  or  occupied  by  an  employee  of  said  railroad  company; 
and  the  amount  paid  for  taxes  on  any  such  dwelling  house  or 
houses  shall  be  deducted  from  the  sum  required  by  law  to  be  paid 
by  such  railroad  company  for  taxes  to  the  state. 


Street  Railway  Companies. 

§  2432.    Taxation    of   street    railways.     The   existing      4^ 

statutes  with  regard  to  the  taxation  of  railroads  shall  apply,  extend   1893,  ch.  ao9. 
to,  and  include  all  street  railways  of  every  description. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  street  railway  companies,  win  be  found  on  p.  37, 

par.  79. 


26  CONNECTICUT  TAX  LAWS. 

* 

Express  Companies. 

^"^  §  2433.    Express  companies'  annual  returns.    Tax  on 

S^^/^^' receipts.     The  treasurer,  and  if  there  is  no  treasurer,  then  the 


1865, 

Rev. 

1889, 
1907, 


c^aliTp.' Ki^ii^g^r  of  each  express  company,  association,  or  partnership, 
ch.  204,  §1.  (jQing  an  express  business  in  this  state,  shall,  within  the  first  ten 
days  of  October,  annually,  deliver  to  the  tax  commissioner  a  sworn 
statement  of  the  gross  amount  of  express  charges  paid  to  or  re- 
ceived by  said  company,  association,  or  partnership  at  each  of  its 
offices  or  places  of  doing  business  in  this  state  during  the  year 
preceding  the  first  day  of  July  then  last  past,  for,  or  on  account 
of,  or  derived  from,  commerce  entirely  within  the  limits  of  this 
state;  and  each  of  said  companies,  associations,  or  partnerships 
shall,  within  the  first  twenty  days  of  October,  annually  pay  to  the 
state  five  per  cent,  of  the  gross  amount  of  all  such  express  charges 
paid  to  or  received  by  it  in  this  state  during  the  year  preceding  the 
first  day  of  July  then  last  past,  for,  or  on  account  of,  or  derived 
from,  such  commerce,  which  sum  shall  be  in  lieu  of  all  other  taxes 
upon  the  estate  of  said  company,  association,  or  partnership,  used 
exclusively  in  its  express  business.  In  case  returns  are  not  made  to 
the  main  office  of  any  such  company^  association,  or  partnership, 
from  all  of  its  offices  or  places  of  doing  business  in  this  state,  but 
the  receipts  at  any  of  its  offices  or  places  of  doing  business  are 
transmitted  and  reported  to  its  main  office  through  any  other 
office  in  this  state,  then  the  amount  of  such  express  charges  as  are 
received  at  such  offices  or  places  of  doing  business  which  do  not 
report  directly  to  said  main  office  may  be  returned  with  the 
receipts  of  the  office  through  which  said  receipts  were  reported, 
provided,  that  in  every  such  case  such  fact  shall  be  stated  in  said 
sworn  statement  to  be  made  to  the  tax  commissioner,  as  aforesaid ; 
and  provided  also,  that  no  such  statement  shall  be  accepted  by  said 
tax  commissioner  unless  it  shows  the  gross  amount  of  all  express 
charges  paid  to  or  received  by  said  company,  association,  or  partner- 
ship, at  all  of  its  offices  or  places  of  doing  business  within  this  state, 
whether  reporting  offices  or  not,  for,  or  on  account  of,  or  derived 
from,  commerce  entirely  within  the  limits  of  this  state  during 
said  vear. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  express  companies  on  railroads,  will  be  found  on 

p.  37,  par.  79. 

^*  §  3434.     Payment  in  lieu  of  tax.    When  any  such  company. 

Rev.  i^^.*§3928.  association,  or  partnership  shall  fail  to  make  such  returns,  the 
1889,  ch.  221,  §2.  ^j.gg^g^j.g^  may  accept  from  it  ten  thousand  dollars  in  lieu  of  the 


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TELEGRAPH   AND  TELEPHONE  COMPANIES.  27 

sum  then  due  under  §  2433 ;  provided  said  sum  is  paid  on  or  before 
said  twentieth  day  of  October. 

§  2435.    Penalty  for  neglect  of  returns  and  payments.      ^9  ^ 

Every  person,  who  shall  fail  to  return  to  the  tax  commissioner  any  ^^[  eh.'  -04!  li. 
statement  required  by  §  2433  to  be  returned,  shall  forfeit  five 
hundred  dollars  to  the  state.  Every  company,  association,  or 
partnership,  required  by  §  2433  to  make  any  payment  to  the  state, 
which  shall  fail  to  make  it  within  the  time  therein  limited,  shall 
forfeit  to  the  state  twice  the  amount  required  for  such  payment; 
provided  that  no  such  forfeiture  shall  be  exacted  if  the  state  treas- 
urer shall  have  accepted,  in  lieu  of  said  payment,  the  payment  per- 
mitted by  §  2434. 


60 

Public  Acts, 
1905,  ch.  264. 
1907,  ch. 


Express  business  on  electric,  or  street,  railway.     Tax 

on  receipts.  Every  corporation  conducting  an  express  business 
wholly  on  lines  of  electric  or  street  railways  within  this  state,  shall 
annually,  within  the  first  ten  days  of  October,  deliver  to  the  tax 
commissioner  a  statement,  sworn  to  by  its  treasurer  or  other 
accredited  officer  or  agent,  showing  the  gross  receipts  of  said  cor- 
poration for  its  express  business  conducted  wholly  on  the  lines  of 
electric  or  street  railways  within  this  state  during  the  year  preced- 
ing the  first  day  of  July  then  last  past ;  and  each  such  corporation 
shall  annually,  within  the  first  twenty  days  of  October,  pay  to  the 
state  two  per  centum  of  such  gross  receipts,  which  sum  shall  be 
in  lieu  of  all  other  taxes  upon  the  property  of  such  corporation 
used  in  the  conduct  of  such  express  business.  The  provisions  of 
section  2433  of  the  general  statutes  shall  not  apply  to  the  corpora- 
tions affected  by  this  act. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  express  companies  on  electric,  or  street,  railways, 

will  be  found  on  p.  37,  par.  79. 

Telegraph  and  Telephone  Companies. 

§  2436.    Annual  statements  by  telegraph  companies.  ^^  f^^  ^^ 

The  treasurer,  or  if  there  is  no  treasurer,  then  the  general  manager  Rev!  is88V>3;>29i 
of  each  corporation,  association,  or  partnership,  doing  a  telegraphic }^;^;|2;ii: 
business  in  this  state  shall  annually,  within  the  first  ten  days  of 
October,  deliver  to  the  tax  commissioner  a  sworn  statement  of  the 
number  of  miles  of  wire  owned,  leased,  controlled,  or  operated, 
for  telegraphic  purposes  by  said  corporation,  association,  or  partner- 
ship, within  this  state  on  the  first  day  of  July  then  last  past,  in- 


r 


28 


CONNECTICUT  TAX   LAWS. 


eluding  the  length  of  all  wires  strung  or  used  in  cables  or  in  other 
combination. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  telegraph  companies,  will  be  iowoA  on  p.  37,  par.  79. 

52  §  2437.    Tax  on  telegraph  companies.   Each  of  said  cor- 

J889.ch.i78,|2.p^^^^.^^g^  associations,  and  partnerships,  shall  annually,  within  the 
first  twenty  days  of  October,  pay  to  the  state  a  tax  of  twenty-five 
cents  on  each  mile  of  wire  so  owned,  leased,  controlled,  or  operated, 
for  telegraphic  purposes  by  said  corporation,  association,  or  partner- 
ship, within  this  state  on  said  first  day  of  July  then  last  past, 
which  sum  shall  be  in  lieu  of  all  other  taxes  upon  its  poles,  wires, 
telegraphic  instruments,  and  other  personal  property,  used  ex- 
clusively in  said  telegraphic  business ;  but  any  real  estate  owned  by 
said  corporation,  association,  or  partnership,  shall  be  liable  to 
taxation  in  the  town  where  the  same  is  situated. 

53  §  2438.    Annual  statements  by  telephone  companies. 

RevS,^929.  Th©  treasurer,  or  if  there  is  no  treasurer,  then  the  general  manager, 
!»?' S*  304*  |i*  ^^  each  corporation,  association,  or  partnership,  doing  a  telephonic 
business  in  this  state  shall  annually,  within  the  first  ten  days  of 
October,  deliver  to  the  tax  commissioner  a  sworn  statement  showing 
the  number  of  telephonic  transmitters  used  in  this  state  on  the 
first  day  of  July  then  last  past,  and  which  telephonic  transmitters 
were  furnished  or  rented  by  said  corporation,  association,  or  part- 
nership, to  any  person  or  party  for  telephonic  purposes ;  the  num- 
ber of  miles  of  wire  owned,  leased,  controlled,  or  operated  by  said 
corporation,  association,  or  partnership,  within  this  state  on  the 
first  day  of  July  then  last  past,  and  which  said  corporation,  as- 
sociation, or  partnership,  or  any  other  person  or  party,  then  used 
or  was  entitled  to  use,  either  for  the  transmission  of  telephonic 
messages  from  any  place  in  another  state,  across  any  portion  of  this 
state  to  a  place  in  another  state,  or  for  the  transmission  of  tele- 
graphic messages  between  any  two  places  wheresoever. 

§  2441,  de  meetings  of  board  of  equalization  to  correct 
returns  of  telephone  companies,  will  be  found  on  p.  37,  par.  79. 

54  §  2439.    Tax  on  telephone  companies.   Each  of  said  cor- 

^^''ch*  m**  porations,  associations,  and  partnerships,  so  doing  a  telephonic 
business  in  this  state  as  aforesaid,  shall,  annually,  within  the  first 
twenty  days  of  October,  pay  to  the  state  a  tax  of  one  dollar  and 
ten  cents  upon  each  and  every  one  of  said  telephonic  transmitters 


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INSURANCE  COMPANIES. 

so  furnished  or  rented  to  any  person  or  party  for  telephonic  pur- 
poses, as  aforesaid,  and  also  a  further  tax  of  twenty-five  cents  on 
each  mile  of  wire  so  owned,  leased,  controlled,  or  operated  by  said 
corporation,  association,  or  partnership,  within  this  state  on  the 
first  day  of  July  then  last  past,  and  which  said  corporation,  as-  - 
sociation,  or  partnership,  or  any  other  person  or  party,  then  used  or 
was  entitled  to  use,  either  for  the  transmission  of  telephonic  mes- 
sages from  any  place  in  another  state  across  any  portion  of  this 
state  to  a  place  in  another  state,  or  for  the  transmission  of  tele- 
graphic messages  between  any  two  places  wheresoever ;  which  taxes 
respectively  shall  be  in  lieu  of  all  other  taxes,  except  as  herein 
provided,  upon  the  poles,  wires,  telephonic  and  telegraphic  instru- 
ments, and  other  personal  property  of  said  corporation,  association, 
or  partnership,  used  exclusively  in  said  telephonic  or  telegraphic 
business;  but  any  real  estate  owned  by  said  corporation,  association, 
or  partnership  shall  be  liable  to  taxation  in  the  town  where  the 
same  is  situated. 


55 


§  2440.    Penalty  for  neglect  of  returns  and  payments. 

Every  person,  who  shall  fail  to  return  to  the  tax  commissioner  any  J^;  JJ;  ^;  g; 
statement  required  to  be  returned  as  prescribed  by  any  provision 
of  §§  2436  to  2439,  both  inclusive,  shall  be  fined  five  hundred  dol- 
lars; and  every  corporation,  association,  or  partnership,  required 
by  either  of  said  sections  to  make  any  payment  to  the  state,  which 
shall  fail  to  make  it  witliin  the  time  therein  limited,  shall  forfeit 
to  the  state  twice  the  amount  required  for  such  payment. 

§  2441  will  be  found  on  page  37. 

.  §  2442  will  be  found  on  page  23. 

§  2443  will  be  found  on  page  24. 

Insurance   Companies. 

§  2444.    Returns  by  mutual  fire  and  life  insurance  com-      56 

panics.     The  secretary  or  treasurer  of  every  insurance  company  i|fi9,  isro,  igi. 
chartered  by  this  state,  and  doing  business  in  whole  or  in  part  Re^is^^  sam 
upon  the  plan  of  mutual  insurance,  including  every  company  whose  ^^iso^ct^^j 
policy-holders  have  a  right  to  participate  in  its  profits,  shall,  if     "    ' 
a   fire  insurance  company,   on   or  before   the  twentieth   day   of 
January,  and,  if  a  life  insurance  company,  on  or  before  the  fifteenth 
day  of  February,  annually,  render  to  the  tax  commissioner  a  sworn 
statement,  showing  the  total  amount  of  its  assets  on  the  preceding 
thirty-first  day  of  December,  with  a  detailed  enumeration  of  such 
assets  and  the  market  value  thereof,  the  amount  of  premium  notes 
held  by  it,  its  ascertained  and  unpaid  losses  on  that  day,  the 
assessed  valuation  of  its  real  estate  listed  against  said  company 


30 


57 


CONNECTICUT  TAX  LAWS. 

in  this  state  during  the  year  ending  on  said  preceding  thirty-first 
day  of  December,  and  the  amount  of  taxes  payable  thereon  during 
said  year,  and,  if  a  life  insurance  company,  wliich  is  also  in  part  a 
stock  company,  the  stock  whereof  is  by  law  taxable,  the  market 
■  value  of  the  assets  belonging  to  the  stock  department  of  said  com- 
pany, and,  if  a  fire  insurance  company,  with  a  statement  of  the 
balance  remaining,  after  deducting  from  the  total  amount  of 
assets  the  ascertained  and  unpaid  losses,  and  the  market  value  of 
any  bonds  owned  by  it,  which  have  been  heretofore  issued  by  this 
state,  or  by  any  town  or  city  in  this  state,  in  aid  of  the  construction 
of  any  railroad,  and  which,  by  the  laws  of  the  state,  are  exempt 
from  taxation,  and  the  premium  notes  held  by  it. 

8  2444  No  deduction  for  bonds  of  state  or  United  States  exempt  from  taxa- 
tion 36  C  Il2  Nor  for  declared  dividends  to  be  paid  by  applying  them  on 
premium  notes;    otherwise  as  to  unpaid  losses.     36  C.  512. 


§  2449,  de  meetings  of  board  of  equalization  to  correct 
returns  of  mutual  fire  and  life  insurance  companies,  wiU  be 

found  on  p.  38,  par.  80. 


§  2445.    Tax  on  mutual  fire  insurance  companies.  Every 

such  mutual  fire  insurance  company  shall,  annually,  pay  to  the 


1869   1875 

^a:^.'irsMe,ar^''o7  before" the  thirtieth  day  "of  January,  as  a  tax  upon  its 
corporate  franchise,  one-fourth  of  one  per  cent,  upon  the  balance 
remaining  as  aforesaid. 


68  §  2446.    Tax  on  mutual  life  insurance  companies.  Every 

i»r2, 1875, 1881.  such  mutual  life  insurance  company  shall  annually,  on  or  before 
'59S3'^.1i''the  twenty-fifth  day  of  February,  pay  to  the  state  a  tax  upon  its 
corporate  franchise,  computed  as  follows :  From  the  total  amount 
of  its  premium  notes  and  the  market  value  of  all  its  other  assets 
shall  be  deducted  the  amount  of  its  ascertained  and  unpaid  losses, 
the  market  value  of  any  bonds  owned  by  it  which  have  been  issued 
by  this  state,  or  by  any  town  or  city  in  this  state,  in  aid  of  the  con- 
struction of  any  railroad,  and  which  by  the  laws  of  this  state  are 
exempt  from  taxation,  and,  if  said  company  be  in  part  a  stock  com- 
pany, the  stock  of  which  by  law  is  otherwise  liable  to  taxation, 
the  market  value  of  the  assets  belonging  to  its  stock  department; 
and  such  annual  tax  shall  equal  one-fourth  of  one  per  centum  on 
the  balance  remaining,  less  the  amount  of  taxes  paid  by  such  com- 
pany upon  its  real  estate  in  Connecticut  during  the  year  ending 


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31 


INSURANCE  COMPANIES. 

on  the  thirty-first  day  of  December  prior  thereto,  all  of  which  real 
estate  shall  be  assessed  and  taxed  in  the  town  or  other  taxing  dis- 
trict within  which  it  is  located. 


§  2447.    Such  payments  to  what  extent  in  lieu  of  all      ^9 

other  taxes.    The  sums  specified  in  §§  2445  and  2446  to  be  paid}^^?;  JgJ;^ 
by  each  of  said  companies,  annually,  shall  be  in  lieu  of  all  other 
taxes  upcn  its  assets,  except  taxes  upon  its  real  estate,  and,  if  it 
have  a  stock  department,  except  taxes  upon  its  taxable  stock. 

§  2448.    Penalties  for  failures  to  make  returns  and  pay-      «o 

mentS.  if  any  person  whose  duty  it  shall  be  to  make  and  return  Rev^isssJ^Sasr. 
any  statement  required  by  the  preceding  sections  relating  to  mutual 
insurance  companies,  shall  fail  to  do  so  within  the  time  limited  he 
shall  forfeit  five  thousand  dollars  to  the  state,  and  if  any  such 
insurance  company  shall  fail  to  make  any  payment  required  by 
this  chapter  within  the  time  in  this  chapter  limited,  it  shall  for- 
feit to  the  state  twice  the  amount  required  for  such  payment. 

§  2449  will  be  found  on  page  38. 

§  2450.    Tax  on  insurance  companies  of  other  states.      <5i 

Every  insurance  company  or  association  incorporated  by  or  or- r^;  i^^^'^J^. 
ganized  under  the  laws  of  any  other  state,  and  admitted  to  transact  *^^'  ^^'  ®'  ^ 
business  in  this  state,  and  each  agent  of  every  such  insurance 
company,  shall  pay  the  same  fees  and  taxes  to  the  insurance  com- 
missioner of  this  state  as  are  imposed  by  such  other  state  upon* 
any  similar  insurance  companies  incorporated  by  or  organized  under 
the  laws  of  this  state,  or  upon  the  agents  of  any  such  compairies, 
transacting  business  in  such  other  state. 

§  2450.  Commissioner's  judgment  as  to  amount  of  overpayxQents  to  be  re- 
funded under  "existing  law"  (14  Sp.  L.,  p.  1084),  not  reviewable  by  mandamus. 
79  C.  155. 

§  2451.    Returns  by  certain  companies  of  other  states.      62 

Tax.    Bond.    Every  fire,  marine,  or  casualty  insurance  company  or  J^^  ^^^'.3940' 
association,  incorporated  by  or  organized  under  the  laws  of  ^i^yj^ch'^li' 
other  state,  and  admitted  to  transact  business  in  this  state,  shall  i903,  ch.  w,  |i. 
return  annually,  on  or  before  the  thirty-first  day  of  January,  under 
oath  of  its  president  or  secretary,  the  gross  amount  of  premiums 
collected  and  received  by  it  for  the  previous  calendar  year  of  business 
done  in  this  state;    and  upon  receiving  from  said   [insurance] 


It 


82  CONNECTICUT  TAX  LAWS. 

commissioner  a  certificate  of  the  acceptance  of  said  return  and  of 
the  amount  of  tax  due  thereon  said  company  shall  pay  said  tax  to 
the  insurance  commissioner  on  or  before  the  first  day  of  March, 
annually,  and  the  insurance  commissioner  may,  if  he  deem  it  best, 
require  from  every  such  company  a  bond  with  surety  for  the  pay- 
ment of  said  tax. 

63  §  2452.    Returns  by  foreign  insurance  companies.   Tax. 

R??'S^'^394i*  Bond.    Every  insurance  company  or  association,  incorporated  by  or 
1889",  ch.  94,  %2.  organized  under  the  laws  of  any  foreign  government,  which  shall 
1903,  ch.  34,'  I2!  have  received  a  license  to  transact  business  in  this  state,  shall 
return  annually,  on  or  before  the  thirty-first  day  of  January,  under 
'       oath,  to  said  [insurance]  commissioner,  the  gross  amount  of  pre- 
miums collected  and  received  by  such  company  or  association  for 
the  previous  calendar  year  of  business  done  in  this  state;  and  the 
resident  manager  shall,  annually,  on  or  before  the  first  day  of 
March,  pay  to  the  insurance  commissioner  of  this  state  a  tax  of 
two  per  centum  upon  the  amount  of  premiums  so  collected  or 
received,  and  the  insurance  commissioner  may,  if  he  deem  it  best, 
require  from  every  such  resident  manager  a  bond  with  surety  for 
the  payment  of  said  tax. 

§  2453  was  repealed  by  Chap.  34,  §  3,  Public  Acts,  1903. 

64  §  3578.    Fees  and  taxes  to  be  paid  by  assessment  com- 

1885,1886.  pany.  Every  [assessment  insurance]  corporation  or  association 
^®^*  ^^^' ^^*^^' incorporated  by  or  organized  under  the  laws  of  any  other  state, 
.  and  admitted  to  transact  business  in  this  state,  and  each  agent  of 
every  such  corporation  or  association,  shall,  when  not  otherwise  pro- 
vided, pay  the  same  fees  and  taxes  to  the  insurance  commissioner 
of  this  state  as  are  imposed  by  such  other  state  upon  similar  cor- 
porations or  associations  incorporated  by  or  organized  under  the 
laws  of  this  state,  or  upon  the  agents  of  such  corporations  or 
associations,  transacting  business  in  such  other  state. 


65 

1885. 


§3651.    Surety  companies.  Payments  for  filing  charters 

and  statements.  Every  such  company  [surety  company]  apply- 
^T9(»fch.^l!^'  i^g  for  admission  to  transact  business  in  this  state  shall  pay  to  the 
insurance  commissioner,  for  the  use  of  the  state,  ten  dollars  for 
filing  the  copy  of  its  charter  or  articles  of  association,  ten  dollars 
for  filing  the  statement  preliminary  to  admission,  and  a  like  sum 
for  each  annual  statement  thereafter. 


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INVESTMENT   COMPANIES   AND   15K0KKIJS. 


as 


§  3652.    Fees  and  taxes  to  be  paid  to  commissioner.      «6 

Every  such  company  organized  under  the  laws  of  any  other  state  r^.,.  i88M««. 
and  admitted  to  transact  business  in  this  state,  and  each  agent  of  ^^es,  ch.  aC^ 
every  such  company,  shall  pay  the  same  fees  and  taxes  to  the  insur- 
ance commissioner  of  this  state  as  are  imposed  by  such  other  state 
upon  any  similar  companies  incorporated  by  or  organized  under 
the  laws  of  this  state  or  upon  the  agents  of  any  such  companies 
transacting  business  in  such  other  state. 


luvestment    Companies    and  Brokers. 

§  2455.    Definition  of  investment  company.    The  term 


67 


inve'stment  company  as  used  in  this  title  shall  include  all  corpora-  ^TSis^'ih^aL^ 
tions  which  have  power  to,  and  do,  sell  or  negotiate  their  own  choses 
in  action,  or  sell,  guarantee,  and  negotiate  the  choses  in  action  of 
other  persons  or  corporations,  as  investments  or  as  a  business. 

§  2456.    Choses  in  action  of  investment  companies,  how      68 

far  taxable,  ah  debentures  or  other  choses  in  action  issued  by  i»*9' c»»- a**- f>- 
any  such  investment  company  prior  to  August  first,  1889,  shall 
continue  to  be  taxable  or  nontaxable  according  to  the  law  at  the 
time  when  the  same  were  issued,  unless  the  same  shall  be  made 
exempt  from  taxation  as  in  §  2325  provided;  but  all  debentures 
or  other  choses  in  action  issued  by  any  such  company  on  or  after 
August  first,  1889,  shall  be  taxable  in  the  hands  of  the  holder,  any 
provision  in  the  charter  of  the  company  notwithstanding,  unless 
the  same  are  made  exempt  from  taxation  as  in  said  §  2325  pro- 
vided; and  no  such  company  shall  issue  any  of  its  own  debentures 
which  purport  upon  their  face  to  be  nontaxable  unless  they  are 
made  so  under  the  provisions  of  said  §  2325. 

§  2457.    Their  choses  not  to  be  sold  without  certificate.      69 

Bond.  No  corporation  organized  under  any  special  or  general  law  ***®*  *^^  ***•  ••■ 
of  this  or  any  other  state  or  territory  shall  by  its  agents  or  other- 
wise engage  or  aid  in  any  manner  in  this  state  in  selling  or  ne- 
gotiating any  choses  in  action,  made,  issued,  or  guaranteed,  by 
any  person  or  investment  company  chartered  by  or  organized  under 
the  laws  of  this  or  any  other  state  or  territory,  payment  of  which 
is  secured  by  mortgages  on- real  estate  situated  in  any  other  state 
or  territory,  or  by  pledges  of  such  mortgages,  until  it  has  procured 
from  the  state  treasurer  a  certificate  of  authority  so  to  act.  Such 
certificates  shall  contain  the  names  of  the  persons  who  are  to 
be  authorized  to  act  in  this  state  as  the  agents  of  said  corporation, 

3 


'»■> 


84 


CONNECTICUT  TAX   LAWS. 


and  shall  continue  in  force  for  one  year  and  shall  authorize  the- 
persons  named  therein  to  sell  or  negotiate  such  choses  in  action^ 
payment  of  which  is  secured  by  mortgage  on  real  estate  situated 
in  any  other  state  or  territory,  or  is  secured  by  a  pledge  of  such 
mortgages,  or  both,  during  said  period  of  one  year;  provided,  how- 
ever, that  no  such  certificate  shall  be  so  issued  to  any  such  corpora- 
tion whose  stock  is  not  taxed  under  the  laws  of  this  state,  until  such 
corporation  shall  have  executed  and  filed  with  the  treasurer  of  the 
state  a  bend  with  satisfactory  surety  in  a  sum  not  less  than  five 
hundred  dollars  nor  more  than  five  thousand  dollars,  as  said  treas- 
urer shall  decide  and  approve,  conditioned  that  said  corporation 
shall  make  the  returns  and  pay  the  taxes  required  by  §  2458. 

70  §  2458.    Returns  by  and  taxes  on  investment  companies. 

1889,  ch.  348,  §6.  i^g  treasurer,  or  if  there  is  no  treasurer  then  the  secretary,  of 
every  corporation  which  shall  be  authorized  to  transact  such  busi- 
ness as  provided  in  §  2457,  unless  its  stock  is  taxed  under  the 
laws  of  this  state,  shall  annually,  within  the  first  ten  days  of 
January,  make  a  return  to  the  comptroller  of  the  state,  under 
oath,  showing  the  aggregate  amount  of  all  such  choses  in  action 
as  described  in  §  2457  sold  or  negotiated  by  such  corporation  in 
this  state  during  the  year  preceding  the  first  day  of  January,  and 
which  were  secured  by  mortgages  on  real  estate  situated  in  any  other 
state  or  territory,  or  secured  by  pledges  of  such  mortgages,  and  the 
amount  of  said  bonds  which  before  said  sale  or  negotiation  had 
been  made  exempt  from  taxation  under  the  provisions  of  §  2325. 
And  every  such  corporation  shall  annually,  on  or  before  the 
twentieth  day  of  January,  pay  to  the  state  a  sum\qual  to  one  per 
cent,  on  the  aggregate  amount  of  all  such  choses  in  action  so 
sold  or  negotiated  in  this  state  during  said  year  preceding  the 
first  day  of  said  January,  deducting  therefrom  the  amount  of  said 
bonds  which  before  the  sale  thereof  by  said  corporation  had  been 
made  exempt  from  taxation  under  the  provisions  of  §  2325.  Said 
sum  when  so  paid  shall  be  in  li^u  of  all  other  taxes  on  the  personal 
property  of  said  corporation  which  is  used  exclusively  in  its  said 
business  in  this  state. 

§  2463,  de  meetings  of  board  of  equalization  to  correct 
returns  of  investment  companies,  will  be  found  on  p.  38, 

par.  82. 

71  §  2459.    Investment  broker  defined.   Every  person  who  is 

1889,  ch.  248, 8«.  or  may  be  hereafter  engaged  in  the  business  of  selling  or  negotiat- 
ing choses  in  action,  made,  issued,  or  guaranteed  by  any  person  or 
investment  company  chartered  by  or  organized  under  the  laws  of 
this  or  any  other  state  or  territory,  and   pa3^ment  of  which  is 


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INVESTMENT  COMPANIES  AND  BROKERS.  35. 

secured  by  mortgages  on  real  estate  situated  in  any  other  state  or 
territory,  or  by  pledges  of  such  mortgages,  shall  be  an  investment 
broker. 

§  2460.    Investment  broker  not  to  act  without  bond  and       72 

certificate.  No  person  shall  act  as  an  investment  broker,  until  '^''  '^-  ''^'  ^ 
he  has  procured  from  the  state  treasurer  a  certificate  of  authority 
so  to  act,  unless  he  is  named  in  a  certificate  procured  by  a  cor- 
poration under  the  provisions  of  §  2457,  and  acts  solely  in  his 
business  as  an  olSicer  or  agent  of  said  corporation.  Such  certificate 
shall  be  in  substantially  the  same  form,  and  continue  for  a  similar 
period  of  time,  as  provided  in  said  §  2457  for  certificates  for  the 
agents  of  corporations;  but  no  such  certificate  shall  be  so  issued 
until  such  broker  shall  have  executed  and  filed  with  the  treasurer 
of  the  state  a  bond  with  satisfactory  surety  in  the  sum  of  not  less 
than  five  hundred  dollars  nor  more  than  five  thousand  dollars,  as 
said  treasurer  shall  decide  and  approve,  conditioned  that  said  broker 
shall  make  the  returns  and  pay  the  taxes  required  by  §  2461. 

§  2461.    Returns  by  and  taxes  on  investment  brokers.       73 

Every  such  investment  broker  shall  annually,  within  the  month  }^  ?[;•  .f^  g- 
of  January,  make  a  return  to  the  comptroller  of  the  state,  under 
oath,  showing  the  aggregate  amount  of  all  choses  in  action  as- 
defined  in  §  2459,  sold  or  negotiated  by  him  in  this  state  during 
the  year  preceding  the  first  day  of  said  January,  and  which  were 
secured  by  mortgage  on  real  estate  situated  in  any  other  state 
or  territory,  or  by  pledges  of  such  mortgages,  and  the  amount  of 
said  bonds  which  before  said  sale  or  negotiation  had  been  made 
exempt   from   taxation  under  the   provisions   of   §    2325.      Such 
broker  shall  annually,  on  or  before  the  twentieth  day  of  February, 
pay  to  the  state  a  sum  equal  to  one  per  cent,  on  the  aggregate 
amount  of  all  such  choses  in  action  so  sold  or  negotiated  by  him 
in  this  state  during  said  year  preceding  the  first  day  of  January, 
deducting  therefrom  the  amount  of  said  bonds,  which,  before  the 
sale  thereof  by  said  broker,  had  been  made  exempt  from  taxation 
under  the  provisions  of  §  2325,  but  said  broker  shall  not  be  re- 
quired to  include  in  his  return,  nor  to  pay  any  tax  upon,  any  such 
choses  in  action  which  during  said  year  he  has  sold  while  acting  as 
an  officer  or  agent  of  any  corporation  which  has  complied  with  the 
provisions  of  §§  2457  and  2458. 

§  2463,  de  meetings  of  board  of  equalization  to  correct 
returns  of  investment  brokers,  will  be  found  on  p.  38,  par.  82. 

§  2462.    Penalty  for  illegal  sale  by  investment  broker.       t^ 

Every  investment  broker,  who  without  being  first  authorized  by  the  im,lts,^ 


36  COXXECTICUT  TAX    LAWS. 

state  treasurer  shall  sell  or  negotiate  any  such  chose  in  action  as  is 
described  in  §§  2457  and  2459,  and  which  has  not  been  previously 
made  exempt  from  taxation  as  provided  in  §  2325,  shall  be  fined 
not  more  than  two  thousand  dollars,  or  imprisoned  in  the  county 
jail  not  more  than  one  year,  or  both.  The  sale  of  every  single 
bond  or  other  chose  in  action,  or  the  attempt  to  sell  the  same,  by 
any  such  investment  broker,  shall  be  a  separate  offense  under  this 
section. 

§  2463  will  be  found  on  page  38. 

75  §  2464.    Inconsistencies  as  to  investment  companies  re- 

i889,ch.248,§i4.  pg^led.  Any  provision  of  the  law  providing  for  different  taxation 
or  for  an  exemption  from  taxation  and  inconsistent  with  the 
provisions  of  this  chapter  regarding  investment  companies  and 
brokers,  whether  contained  in  the  general  statutes  or  in  the  charter 
of  an  investment  company  incorporated  by  this  state,  is  hereby 
repealed,  and  to  that  extent  the  provisions  of  this  chapter  regarding 
investment  companies  and  brokers  shall  be  an  amendment  to  the 
charter  of  each  of  said  companies ;  but  it  shall  not  be  necessary  for 
said  companies,  or  any  of  them,  to  accept  said  amendment. 


76 

imu  ch.S48,  §12, 


§  2465.  Penalties  for  failure  to  make  returns  and  pay- 
ments. Every  person  who  shall  fail  to  return  to  the  comptroller, 
as  prescribed  in  any  section  of  this  chapter  [§§  2422  to  2464,  inclu- 
sive], any  statement  by  such  section  required  to  be  returned  shall, 
except  in  cases  for  which  a  different  penalty  has  been  before  in  this 
chapter  provided,  be  fined  five  hundred  dollars ;  and  every  corpora- 
tion or  person  required  by  any  section  of  this  chapter  to  make  any 
payment  to  the  state,  who  shall  fail  to  make  it  within  the  time 
therein  limited,  shall,  except  in  cases  for  which  a  different  penalty 
has  been  before  in  this  chapter  provided,  forfeit  to  the  state  twice 
the  amount  required  for  such  payment. 


BOARD    OF    EQUALIZATION. 

77]  §  2359.     Constitution  and  powers.     The  treasurer,  comp- 

1861.  troUer.  and  tax  commissioner  shall  constitute  a  board  of  equaliza- 
Rev.  1888,  §:«65.  ^.^^^  and  shall  meet  annually,  on  the  second  Tuesday  of  April, 
and  equalize  and  adjust  the  assessment  list  of  each  town  by  adding 
to  or  deducting  from  its  list  or  any  part  thereof,  such  amount  as 
in  their  judgment  may  be  necessary  to  raise  or  lower  the  list  of  any 
town  to  the  actual  cash  value  of  the  property  therein  contained, 
and  said   lists,  after  they  have  been  so  equalized  and  adjusted, 


i8trr,  ch.  159. 

1001,  ch.  92. 
1906,  ch.  269. 


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37 


78 

1901.  ch^.  106. 
165. 


Penally. 


BOARD  OF   EQUALIZATION. 

shall  constitute  the  general  list  of  the  state,  upon  which  state  and 
county  taxes  shall  be  imposed.  The  deputy  treasurer  shall  be, 
ex  officio,  the  clerk  of  said  board. 

§  2332.    IVIeetings  to  correct  returns  of  banks,  trust, 
insurance,  investment,  and  bridge  companies.    During  the 

months  of  October,  November,  and  December,  in  each  year  the 
board  of  equalization  shall  hear  all  persons  interested  respecting 
the  correctness  of  said  statements  [i.  e.,  of  banks,  national  banking 
associations,  trust,  insurance,  investment,  and  bridge  companies], 
may  require  other  and  further  information  from  said  corporations, 
and  shall  determine  the  market  value  of  the  shares  of  the  capital 
stock  of  each  of  said  corporatiojis  as  of  the  first  day  of  the  said 
October.  A  written  notice  of  the  taxable  value  of  its  shares  as  thus 
fixed  and  determined  by  said  board  shall  be  mailed  by  said  tax 
commissioner,  postage  paid,  to  each  of  said  corporations  on  or 
before  the  thirty-first  day  of  December  in  each  year.  Every  secrt^ 
tary,  treasurer,  or  cashier,  who  shall  fail  to  comply  with  any  pro- 
vision of  section  2331  or  of  this  section,  shall  be  fined  not  mort' 
than  one  thousand  dollars,  imprisoned  not  more  than  two  years,  or 
both. 


§  2441.    Meetings  of,  in  general.   The  board  of  equaiiza-      70 

tion  shall  meet  at  the  treasurer's  office  at  the  capitol  in  every'  year,  ReJ^ilasfSwo. 
on  the  secular  day  next  succeeding  each  of  the  last  days  limited  i89».  ^:   ivL 
by  the  preceding  sections  of  this  chapter   [§§  2422  to  2440,  in- JJg?;  ^J;  jjj;  [J: 
elusive],  for  making  any  of  the  annual  returns  to  the  tax  com- 
missioner for  purposes  of  taxation  required  by  either  of  said  preced- 
ing sections,  at  ten  o'clock  in  the  forenoon,  to  examine  and  correct 
such  returns  and  the  valuations  required  thereon,  and  to  hear  any 
party  making  such  return  in  regard  to  such  valuations,  and  said  • 

board  may  adjourn  from  time  to  time  within  eight  days  next  suc- 
ceeding the  first  day  of  said  meetings,  respectively,  except  that  in 
the  case  of  returns  by  railroad  companies  said  board  may  adjourn 
from  time  to  time  to  within  thirteen  days  next  succeeding  the  first 
day  of  said  meetings ;  and  if  any  person  shall  not  make  such  return 
as  prescribed,  or  shall  make  erroneous  returns,  said  board  shall,  at 
said  meeting  hereinbefore  fixed,  or  at  some  adjournment  thereof 
as  aforesaid,  make  out,  upon  the  best  information  which  it  can 
obtain,  the  statement  required  to  be  made  and  returned  by  such 
person ;  and  a  true  copy  of  such  statement  as  corrected  or  made  out 
by  said  board  shall  be  returned  to  each  cashier,  treasurer,  secre- 
tary, superintendent,  manager,  company,  association,  or  partner- 
ship, and  the  valuation  of  the  several  items  of  money  and  estate. 


38 


CONNECTICUT  TAX  LAWS. 


and  the  amount  and  number,  contained  in  such  statement  shall 
be  final,  and  the  sums  required  shall  be  paid  according  to  it. 

§  2441.  "  Best  information  which  they  can  obtain "  construed.  60  C.  327. 
Upon  appeal  court  may  correct  errors  in  the  mathematical  process  of  valuation. 
70  C.  592. 

80  §  2449.    Mutual  insurance  companies'  returns  how  cor- 

Rev^^^^3938  rectccl.  The  boaid  of  equalization  shall  examine  and  correct  all 
1907,  ch.  204,  §1.  statements  and  returns  made  to  the  tax  commissioner  in  pursuance 
of  §§  2444,  2445,  2446,  2447,  and  2448 ;  and  in  case  any  such  com- 
pany shall  not  make  the  return  therein  prescribed,  said  board  shall, 
upon  the  best  information  which  it  can  obtain,  make  out,  within  ten 
days  after  the  time  limited  for  making  such  returns,  the  statement 
required  to  be  made  by  such  company,  and  such  statement  or 
return  so  corrected,  or  made  out,  shall  be  conclusive  as  to  the 
market  value  and  amount  of  the  assets  of  said  company. 


81 

1870. 
Rev.  1888,  §3942. 


1»3,  ch.  207,  83. 


§  2454.  Suits  not  barred  by  neglect  of  board  of  equaliza- 
tion. No  action,  commenced  by  the  state,  against  any  person  or 
corporation  for  the  recovery  of  any  sum,  in  the  nature  of  a  tax, 
which  he  or  it  is  required  to  pay  by  the  provisions  of  this  chapter 
[§§  2422  to  2452,  inclusive],  or  for  the  recovery  of  the  penalty 
for  the  nonpayment  thereof,  shall  be  barred  or  defeated  by  reason 
of  the  omission  or  failure  of  the  board  of  equalization  to  perform 
tbe  duties  required  of  them  by  this  chapter. 

§  2454.     The  corporation  itself  is  the  real  debtor  for  unpaid  taxes.     68  C.  311. 

82  §  2463.    Investment  companies'  and  brokers'  returns 

JSS'^^^^Jo•hOW  corrected.  The  board  of  equalization  shall  meet  at  the 
treasurer's  office  at  the  capitol,  annually,  on  the  first  secular  day 
of  February,  at  ten  o'clock  in  the  forenoon,  to  examine  and  cor- 
rect the  returns  and  valuations  required  by  §§  2458  and  2461,  re- 
garding investment  companies  and  brokers,  and  hear  any  party 
making  such  return  in  regard  to  such  valuations;  and  said  board 
may  adjourn  from  time  to  time  within  eight  days  next  succeed- 
ing the  first  day  of  said  meeting;  and  if  any  person  shall  not  make 
such  return  as  prescribed,  or  shall  make  any  erroneous  return, 
said  board  shall,  at  said  meeting  hereinbefore  fixed,  or  at  some 
adjournment  thereof  as  aforesaid,  make  out,  upon  the  best  informa- 
tion which  they  can  obtain,  the  statement  required  to  be  made  and 
returned  by  such  person;  and  a  true  copy  of  such  statement  as 
corrected  or  made  out  by  said  board  shall  be  returned  to  each 
respective  corporation  or  person.  The  valuation,  amount,  and  num- 
bers contained  in  such  statement  shall  be  final,  and  the  sums  re- 
quired by  the  provisions  of  this  chapter  regarding  investment  com- 
panies and  brokers  shall  be  paid  according  to  such  provisions. 


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TAX    COMMISSIONER. 


TAX  COMMISSIONER. 


39 


83 

1901.  ch. 


§  2413.   Appointment  and  duties  of  tax  commissioner. 

The  governor  shall,  on  or  before  the  first  day  of  June,  1905,  and 
quadrennially  thereafter,  nominate,  and,  with  the  advice  and  con- 
sent of  the  senate,  appoint,  a  tax  commissioner,  who  shall  hold 
office  for  four  years  from  the  first  day  of  July  m  the  year  in  which 
he  is  appointed,  unless  sooner  removed  by  the  governor  for  cause ; 
and  the  governor  shall  fill  any  vacancy  occurring  during  said  term 
for  the  unexpired  portion  thereof.  The  comptroller  shall  provide 
and  furnish  a  suitable  room  in  the  capitol  for  said  tax  commis- 
sioner, and  provide  him  with  necessary  books,  blanks,  and  station- 
ery. Said  tax  commissioner  shall,  before  entering  upon  the  duties 
of  his  office,  take  the  oath  by  law  provided  for  executive  and 
judicial  officers;  and  in  the  performance  of  his  duties  he  shall 
have  power  to  administer  oaths  to  any  person.  Said  tax  com- 
missioner shall  visit  the  towns  in  this  state  and  inquire  into  the 
manner  in  which  the  laws  relating  to  listing  and  assessing  property 
taxable  therein  are  executed  by  the  assessors  and  boards  of  relief, 
and  whether  all  persons  and  property  taxable  in  such  towns  are, 
in  fact,  justly  assessed  and  taxed,  and  whether  all  taxes  which  are 
due  and  collectible  are,  in  fact,  collected;  and  for  the  purpose  of 
such  inquiry  he  shall  have  power  to  summon  any  persons  in  such 
towns  before  him,  and  examine  them  under  oath,  and  to  compel 
the  attendance  of  any  such  witnesses,  and  the  production  of  books 
and  papers,  by  suitable  process.  No  such  witness  shall  be  excused 
from  testifying  or  from  producing  books  or  papers  on  the  ground 
that  such  testimony  or  the  production  of  such  books  or  papers 
will  tend  to  incriminate  him,  but  such  evidence  or  production  of 
books  or  papers  shall  not  be  used  in  any  criminal  proceedings 
against  him.  If  any  person  disobeys  such  process,  or,  having  ap- 
peared in  obedience  thereto,  refuses  to  answer  any  question  put 
to  him  by  aaid  commissioner,  said  commissioner  may  apply  in 
writing  to  any  judge  of  the  superior  court,  setting  forth  such 
disobedience  to  process  or  refusal  to  answer,  and  said  judge  shall 
thereupon  cause  such  person  to  come  before  him  and  shall  inquire 
into  the  facts  set  forth  in  such  application,  and  may  thereupon 
commit  such  person  to  jail  until  he  shall  comply  with  the  pro- 
visions of  this  section. 


§  2414.    Member  of  board  of  equalization.    Reports. 

Witness'  fees.      Said  tax  commissioner  shall  be  a  member  of  the   iwi,  ch.  la. 
board  of  equalization,  and  shall  annually  report  to  said  board  the 
result  of  his  official  inquiries.    He  shall  also  make  a  biennial  report 
to  the  governor,  in  which  he  shall  mention  any  imperfections  in  the 


40 


COXNECTICUT   TAX    LAWS. 

laws  as  to  taxation,  or  in  their  execution,  which  he  may  think  proj)cr 
to  bring  to  the  notice  of  the  general  assembly,  and  from  time  to 
time  may  suggest  any  further  statutory  provisions  which  he  may 
deem  desirable.  All  fees  of  witnesses,  or  for  the  service  of  siih- 
pcena  or  capias  issued  by  said  commissioner,  or  by  a  judge  of  tlie 
superior  court,  upon  the  application  of  said  commissioner,  shall 
be  paid  by  him  and  allowed  him  as  part  of  his  incidental  expenses. 


85 


1861  §  .2360-    Notice  to  town  clerk  of  changes  by  board  of 

Rev.  i888,*83866.  eQUalizatJOn.  If  the  board  of  equalization  shall  add  to  or  deduct 
isotI  ch".  904,  $1.  from  the  list  of  any  town,  the  tax  commissioner  shall,  on  or  before 
the  tenth  day  of  June,  annually,  give  notice  thereof  to  the  town 
clerk  of  such  town,  who  shall  thereupon  add  to  or  deduct  from 
said  list  such  amount  as  may  have  been  added  or  deducted  by 
said  board ;  and  state  and  county  taxes  shall  be  levied  and  collected 
on  such  list  thus  added  to  or  reduced. 


86 

1879. 


§  2364.    Quadrennial  return  of  municipal  debt  and  ex- 

seT.  iK8r§3870.  penditure.  Penalty.  The  treasurer  of  every  county,  city, 
i90T,cii?io?'si.  borough,  and  town  shall,  on  the  second  Monday  of  October,  1908, 
and  in  every  fourth  year  thereafter,  make  and  return  to  the  tax 
commissioner  a  clear  and  accurate  statement,  under  oath,  of  all 
the  items  constituting  the  particulars  of  the  total  indebtedness  of 
such  county,  city,  borough,  or  town,  on  the  first  day  of  October 
next  preceding  such  return;  the  purpose  and  object  for,  and  the 
year  in  which  such  indebtedness  was  incurred;  the  form  in  which 
the  same  exists,  and  when  payable;  the  amount  actually  raised  by 
such  corporation  during  the  year  next  preceding  said  first  day  of 
October,  by  taxation  and  by  loan,  and  the  amount  actually  ex- 
pended during  said  period  for  interest,  roads,  paupers,  salaries, 
schools,  police  and  fire  departments,  and  the  rate  per  centum  of 
taxes  laid  during  said  period,  and  such  additional  information 
regarding  the  same  as  the  tax  commissioner  may  require.  Every 
such  officer,  who  shall  fail  to  make  and  return  such  statement 
within  one  month  after  the  time  limited  herein,  shall  forfeit  to 
the  state  one  hundred  dollars. 

97  §  2365.    Tax  commissioner  to  furnish  blanks,  and  pub- 

B*v.i888jJ8387i.  Hsh  rotums.  The  tax  commissioner  shall,  on  or  before  the  first 
i90T,ch.9(54,si.  ^ay  of  September,  1904,  and  in  every  fourth  year  thereafter, 
furnish  to  said  officers  printed  blanks,  adapted  to  such  returns,, 
and  shall  without  delay  publish  said  returns,  so  as  to  exhibit  the 
same  by  counties,  and  show  their  several  aggregates,  and  send  one 
copy  thereof  to  the  town  clerk  of  every  town,  the  mayor  of  every 
city,  and  the  warden  of  every  borough.     Said  returns  shall  be 


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SUCCESSION   AND   INHERITANCE   TAX.  41 

kept  on  file  in  the  office  of  such  officer  and  at  all  times  open  to 
public  inspection. 

Taxing  officers  to  report  to  tax  commissioner.    Blanks       88 

how  furnished.  Penalty.  The  tax  commissioner  shall,  annually,  PnbiicAct«, 
cause  to  be  prepared  by  the  officers  of  the  several  towns,  cities,  and  '  *^  '  *^' 
boroughs  having  in  charge  the  assessment,  collection,  or  receipt 
of 'taxes,  complete  statements  relating  to  said  matters  of  taxation 
during  the  preceding  year,  such  statements  to  be  made  upon 
printed  blanks  to  be  prepared  and  furnished  by  the  tax  commis- 
sioner to  all  such  officers  at  least  thirty  days  before  the  date 
prescribed  by  said  tax  commissioner  for  the  filing  of  said  state- 
ments. Any  person,  officer,  or  board  of  officers  who  shall  neglect 
to  file  a  true  and  correct  report  in  the  office  of  the  tax  commissioner 
at  the  time  and  in  the  form  required  by  said  tax  commissioner  or 
who,  in  making  and  filing  such  report,  includes  therein  any  wilful 
misstatement  shall  forfeit  fifteen  dollars  to  the  state. 

Report  by  tax  commissioner  to  board  of  equalization.      ^^ 

The  tax  commissioner  shall,  in  addition  to  any  other  reports  re- 19^"  c^i^  »^iL 
quired  by  law  to  be  made  by  him,  annually  collate  and  prepare, 
from  the  reports  provided  for  in  section  two  and  such  other  in- 
formation as  he  may  obtain,  statistics  concerning  the  assessment 
and  collection  of  taxes  during  the  preceding  year,  and  report  the 
same  to  the  board  of  equalization ;  and  said  tax  commissioner  shall, 
annually,  cause  to  be  printed  so  much  of  the  report  herein  pro- 
vided for  as  will  show  the  methods  and  manner  of  the  assessment 
and  collection  of  taxes  and  the  amount  of  such  taxes  levied  and 
collected  in  the  several  towns,  cities,  and  boroughs. 


SUCCESSION  AND   INHERITANCE  TAX. 

§  2367.     Succession  tax.     The  estate  of  every  deceased  per-        90 
son,  to  the  amount  of  ten  thousand  dollars,  and,  in  addition  to  said  1889,  ch.  lao. 
amount,  all  gifts  of  paintings,  pictures,  books,  engravings,  bronzes,  *^f,*^c?*ii^* 
curios,  bric-a-brac,  arms,  and  armor,  and  collections  of  articles  of 
beauty  or  interest,  made  by  will  to  any  corporation  or  institution 
located  in  this  state  for  free  exhibition  and  preservation  for  public 
benefit,  shall  be  exempt  from  payment  of  any  succession  tax;  and, 
after  deducting  ten  thousand  dollars  and  all  such  gifts  for  free 
public  exhibition,  the  rest  of  the  estate  of  every  deceased  person 
shall  be  subject  to  the  taxes  in  §  2368  provided. 

§  2867.  Our  constitution  vests  in  the  general  assembly  the  right  to  impose 
this  tax.  76  C.  241.  For  purposes  of  administration,  all  the  personal  property 
of  a  Connecticut  decedent,  wherever  situated,  is  within  the  jurisdiction  of  this 
state.     76   C.   617;    77   C.    644. 


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42 


CONNECTICUT  TAX  LAWS. 


i889^h^i8o    *    §  P^^'    Succession  tax  for  different  classes.    Execu- 

1893!  ch.  257!  tors  liable,  in  all  such  estates  any  property  within  the  juris- 
iSS;  ch.^^;!?:  diction  of  this  state,  and  any  interest  therein,  whether  tangible  or 
intangible,  and  whether  belonging  to  parties  in  this  state  or  not, 
which  shall  pass  by  will  or  by  inheritance  to  the  parent  or  parents, 
husband,  wife,  or  lineal  descendants,  or  legally  adopted  child  of 
the  deceased  person,  shall  be  liable  to  a  tax  of  one-half  of  one  per 
centum  of  its  value  for  the  use  of  the  state;  and  any  such  estate 
or  interest  therein  which  shall  so  pass  to  collateral  kindred,  or  to 
strangers  to  the  blood,  or  to  any  corporation,  voluntary  association, 
or  society,  shall  be  liable  to  a  tax  of  three  per  centum  of  its  value 
for  the  use  of  the  state.  All  executors  and  administrators  shall  be 
liable  for  all  such  taxes,  with  interest  thereon  at  the  rate  of  nine 
per  centum  per  annum  from  the  time  when  said  taxes  shall  become 
payable  until  the  same  shall  have  been  paid  as  hereinafter  directed. 

♦4««  '  ??®/.  00?*^"*?.  ^^  ^°t  unconstitutional  because  of  its  arbitrary  classifica- 
tion. 76  C  236.  Personal  property  of  resident  decedents,  although  outside  the 
state,  is  within  the  statute.     76  C.  617.     Under  certain  circumstances,  this  sec- 

V^^^^^oP'*^®®  ^  transfer  tax  upon  the  personal  property  of  non-resident  decedents. 
7o  C  627. 

»2  Classes  of  property  of  nonresidents  to  which  tax  applies. 

ii^^ih.  eaf'fo.  "^^^^  provisions  of  section  2368  of  the  general  statutes  as  amended 
iwrfih%Mi.  ^y  section  one  of  chapter  63  of  the  public  acts  of  1903  shall  apply 
to  the  following  property  belonging  to  deceased  persons,  nonresi- 
dents of  this  state,  which  shall  pass  by  will  or  inheritance  under  the 
laws  of  any  other  state  or  country,  and  such  property  shall  be  sub- 
ject to  the  tax  prescribed  in  said  section :  All  real  estate  and  tan- 
gible personal  property,  including  moneys  on  deposit,  within  this 
state;  all  intangible  personal  property,  including  bonds,  securities, 
shares  of  stock,  and  choses  in  action  the  evidences  of  ownership  of 
which  shall  be  actually  within  this  state ;  shares  of  the  capital  stock 
or  registered  bonds  of  all  corporations  organized  and  existing  under 
the  laws  of  this  state  the  certificates  of  which  stock  or  which  bonds 
shall  be  without  this  state,  where  the  laws  of  the  state  or  country 
in  which  such  decedent  resided  shall,  at  the  time  of  his  decease, 
impose  a  succession,  inheritance,  transfer,  or  similar  tax  upon  the 
shares  of  the  capital  stock  or  registered  bonds  of  all  corporations 
organized  or  existing  under  the  laws  of  such  state  or  country, 
held  under  such  conditions  at  their  decease  by  residents  of  this 
state. 

pubMc^cts      .  '^°*'^®  *^  ^*^*®  treasurer;  to  tax  commissioner  not  re- 

1907.  ch^mjs.  Quired,  when.  Appeal.  Whenever  ancillary  administration  has 
been  taken  out  in  this  state  on  the  estate  of  any  non-resident  de- 
cedent having  property  subject  to  said  tax  under  the  provisions  of 


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SUCCESSION    AND  INHERITANCE   TAX.  43 

section  one  of  this  act,  the  court  of  probate  having  jurisdiction 
shall  have  the  same  powers  in  relation  to  such  tax  and  shall  give 
the  same  notice  to  the  state  treasurer  of  all  hearings  relating 
thereto  as  is  required  in  the  case  of  the  estates  of  resident  decedents, 
and  with  the  same  right  of  appeal.  The  provisions  of  this  act 
concerning  notice  to  the  tax  commissioner  shall  not  apply  to  cases 
where  ancillary  administration  has  been  taken  out  in  this  state 
upon  the  estates  of  nonresident  decedents. 


Possession  not  to  be  given  until  payment  of  tax.   where      94 

ancillary  administration  has  not  been  taken  out  in  this  state  on^^^^f^^ 
the  estate  of  a  non-resident  decedent,  including  any  property  within 
the  provisions  of  section  one  of  this  act,  no  executor,  administrator, 
or  trustee  appointed  under  the  laws  of  any  other  jurisdiction  shall 
assign,  transfer,  or  take  possession  of  any  such  property  standing 
in  the  name  or  belonging  to  the  estate  of,  or  held  in  trust  for, 
such  decedent  until  the  tax  prescribed  in  section  2368  as  amended 
shall  have  been  paid  to  the  state  treasurer  or  retained  as  herein- 
after provided. 


Foreign  executor;   transfer  of  property;   notice  to  tax      95 

commissioner.  Penalty.  No  corporation  or  person  in  this  state  ^^*^'«^  j^^jj^ 
having  possession  of  or  control  over  any  such  property,  including 
any  corporation  any  shares  of  the  capital  stock  of  which  may  be 
subject  to  said  tax,  shall  deliver  or  transfer  the  same  to  such  for- 
eign executor,  administrator,  or  trustee,  or  to  the  legal  repre- 
sentatives of  such  decedent,  or  upon  their  order  or  request,  unless 
notice  of  the  time  and  place  of  such  intended  delivers^  or  transfer 
be  mailed  to  the  tax  commissioner  at  least  ten  davs  prior  to  said 
delivery  or  transfer ;  nor  shall  any  such  corporation  make  any  such 
delivery  or  transfer  without  retaining  a  sufficient  amount  of  said 
property  to  pay  any  such  tax  which  may  be  due  or  may  thereafter 
become  due  under  said  section  2368  as  amended,  unless  the  said  tax 
commissioner  consents  thereto  in  writing.  Failure  to  mail  such 
notice,  or  to  allow  the  tax  commissioner  to  examine  said  property, 
or  to  retain  a  sufficient  amount  to  pay  such  tax  shall,  in  the  absence 
of  the  written  consent  of  the  tax  commissioner,  render  such  cor- 
poration or  person  liable  to  the  payment  of  a  penalty  of  three  times 
the  amount  of  such  tax,  which  payment  shall  be  enforced  in  an 
action  brought  in  the  name  of  the  state. 


\ 


44 


CONNECTICUT   TAX   LAWS. 


^^  Assessment;  notice  to  treasurer  and  others.    Reassess- 

i9^,^ch:m,V  ment;  appeal.  Said  tax  commissioner,  personally  or  by  his  repre- 
sentative, may  examine  said  property  at  the  time  of  said  delivery 
or  transfer,  and  it  shall  be  his  duty,  as  speedily  as  possible  after 
receiving  notice  of  said  property  or  of  the  intended  deliver}^  or 
transfer  thereof,  to  fix  the  valuation  of  such  property  for  the  pur- 
pose of  assessing  such  tax;  and  he  shall  assess  the  tax,  and  the 
amount  thereof,  payable  on  said  property.  Wherever  a  tax  is 
assessed  on  such  property  by  such  tax  commissioner  he  shall  forth- 
with lodge  with  the  state  treasurer  a  statement  showing  such  valua- 
tion with  the  amount  of  said  tax,  and  shall  give  notice  thereof  to 
the  person  or  corporation  having  possession  of  or  control  over  said 
property.  Any  administrator  or  executor  appointed  under  the  laws 
of  any  other  jurisdiction  who  is  aggrieved  by  the  valuation  or  assess- 
ment affixed  as  aforesaid  by  the  tax  commissioner,  may,  within 
twenty  days  after  the  date  of  the  filing  of  the  aforesaid  statement 
with  the  treasurer,  apply  to  the  court  of  probate  in  any  district  in 
which  any  of  said  property  so  assessed  is  situated,  which  court 
shall  have  full  power  to  cause  a  revaluation  of  all  property  so 
assessed  and  a  reassessment  of  the  tax  thereon,  to  be  made  in  the 
manner  provided  by  law  for  the  appraisal  of  and  the  assessment  of 
the  succession  tax  on  estates  of  resident  decedents,  and  subject  to 
the  F^nme  right  of  appeal. 


97 

1889,  ch.  180. 
1897,ch.  901,  §3. 


§  2369.    Duty  of  probate  court.    Negligent  executor 

removable.  The  court  of  probate  having  jurisdiction  of  the  set- 
tlement of  any  estate  shall,  within  ten  days  after  the  filing  of  a 
will  or  the  application  for  letters  of  administration,  if  in  its 
opinion  said  estate  exceeds  in  value  said  sum  of  ten  thousand 
dollars,  send  to  the  treasurer  of  the  state  a  certificate  of  the  filing 
of  such  will  or  application,  and  shall  within  ten  days  after  the 
return  and  acceptance  of  the  inventory  and  appraisal  of  any  such 
estate  send  a  certified  copy  of  said  inventory  and  appraisal  to  the 
treasurer  of  the  state,  together  with  his  certificate  as  to  the  cor- 
rectness in  his  opinion  of  said  inventory  and  appraisal;  and  if  no 
new  appraisal  is  made  as  hereinafter  provided  the  valuation  therein 
given  shall  be  taken  as  the  basis  for  computing  said  taxes.  The 
said  court  of  probate  shall,  on  the  application  of  the  treasurer  of 
the  state,  or  any  person  interested  in  the  succession  thereof,  and 
within  four  months  after  granting  administration,  appoint  three 
disinterested  persons  who  shall  view  and  appraise  such  property 
at  its  actual  value  for  the  purposes  of  said  tax,  and  make  return 
thereof  to  said  court,  and  on  the  acceptance  of  said  return,  after 
public  notice  and  hearing,  the  valuation  therein  made  shall  be  bind- 


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SUCCESSION    AND   INHERITANCE    TAX.  45 

ing  upon  the  persons  interested  and  upon  the  state.  If  any  execu- 
tor or  administrator  shall  neglect  or  refuse  to  return  an  inventory 
and  appraisal  within  the  time  now  required  by  law,  unless  said 
time  shall  have  been  extended  bv  said  court  for  cause,  after  hearing; 
and  such  notice  as  the  court  of  probate  may  require,  the  said  court 
of  probate  may  remove  said  executor  or  administrator,  and  appoint 
anotiier  person  administrator  with  the  will  annexed,  or  adminis- 
trator, as  the  case  may  be. 

§  2369.     All  personal  property,  wherever  situated,  should  be  inventoried  and 
appraised,  so  court  may  compute  tax.     76  C,  617  ;    77  C.  644. 

§  2370.    Tax  to  be  paid  to  treasurer  of  state.   Extension.      ^« 

All  taj^es  imposed  by  §  2368  shall  be  paid  to  the  treasurer  of  the  i/9^dI;Vi*$4. 
state  by  the  executor  or  administrator  within  one  year  after  the 
qualification  of  such  executor  or  administrator,  except  as  herein- 
after provided.  If  for  any  cause  found  by  the  said  court  of  probate 
to  be  reasonable,  after  hearing  and  notice  to  the  treasurer  of  the 
state,  the  executor  or  administrator  is  unable  to  pay  said  tax  within 
the  time  limited,  the  said  court  of  probate  shall  have  power  in  its 
discretion  to  extend  the  time  for  the  payment  of  said  taxes. 

§  2371.    Estate  for  life  or  years,  or  annuity.    Where  any      »9 

estate  or  an  annuity  is  bequeathed  or  devised  to  any  person  for  life  li^'hS^^joif^js 
or  any  limited  period,  with  remainder  over  to  another  or  others, 
and  all  the  beneficiaries  are  within  the  same  class,  the  tax  shall 
be  computed  on,  and  paid  as  aforesaid  out  of,  the  principal  sum 
of  property  so  bequeathed  or  devised.  Wliere  a  life  estate  or  an 
annuity  is  bequeathed  or  devised  to  a  parent  or  parents,  husband, 
wife,  or  lineal  descendants,  and  remainder  over  to  collateral  kin- 
dred, or  to  strangers  to  the  blood,  or  to  a  corporation,  voluntary 
association,  or  societ}^  then  the  tax  of  one-half  of  one  per  cent, 
shall  be  paid  out  of  the  principal  sum  or  estate  so  bequeathed  or 
devised  for  life,  or  constituting  the  fund  producing  said  annuity, 
and  the  remaining  two  and  one-half  per  cent,  due  from  collateral 
kindred  or  strangers  to  the  blood  shall  be  paid  out  of  the  said 
principal  sum  or  estate  at  the  expiration  of  the  particular  estate 
or  annuity.  And  where  a  life  estate  or  annuity  is  bequeathed  or 
devised  to  collateral  kindred  or  strangers  to  the  blood,  or  to  a 
corporation,  voluntary  association,  or  society,  with  remainder  to 
parent,  or  parents,  husband,  wife,  or  lineal  descendants,  or  legally 
adopted  child,  a  tax  of  three  per  cent,  shall  be  paid  as  aforesaid 
to  the  treasurer  of  the  state  out  of  the  principal  sum  or  estate, 
or  fund  producing  said  annuity;  on  the  termination  of  said  life 
estate  or  annuity  the  treasurer  of  the  state  shall  refund  and  pay 


ii 


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It 


46  CONNECTICUT  TAX  LAWS. 

to  the  person  or  persons  entitled  to  the  remainder  five-sixths  of 
said  tax.  The  said  court  of  probate  shall  send  to  the  treasurer  of 
the  state  a  certificate  of  the  date  of  the  death  of  said  life  tenant 
or  annuitant  within  ten  days  after  the  same  has  come  to  its 
knowledge. 

1889  ^h^i  §  2372.     Sale  of  estate  to  pay  tax.    All  administrators  or 

i8»7,ch.  201, §6  executors  shall  have  power  to  sell  so  much  of  the  estate  as  will 
enable  them  to  pay  said  tax.  In  case  specific  estate  or  property 
is  bequeathed  or  devised  to  any  person,  unless  the  legatee  or 
devisee  shall  pay  to  the  executor  the  amount  of  the  tax  due  thereon 
by  the  provisions  of  §  2368,  the  executor  shall  sell  said  property 
or  so  much  thereof  as  may  be  necessary  to  pay  said  tax  and  the 
fees  and  expenses  of  said  sale. 

101  §  2373.    When  treasurer  may  have  administrator  ap- 

i^^ch!*20M7.  pointed,  in  case  of  the  neglect  or  refusal  of  any  person  interested 
to  apply  for  letters  of  administration  within  thirty  days  after  the 
death  of  any  intestate,  the  treasurer  of  the  state  may  apply  to 
the  court  of  probate  having  jurisdiction  for  the  appointment  of  an 
administrator;  and  thereupon  after  hearing  and  public  notice  the 
said  court  of  probate  shall  appoint  an  administrator  of  said  estate. 

102  .       §  2374.    Probate  court's  jurisdiction.    The  court  of  pro- 

lel^ch.VMS.  ^^^>  having  either  principal  or  ancillary  jurisdiction  of  the  settle- 
ment of  the  estate  of  the  decedent,  shall  have  jurisdiction  to  hear 
and  determine  all  questions  in  relation  to  said  tax  that  may  arise 
affecting  any  devise,  legacy,  or  inheritance  under  §  2368,  subject 
to  appeal  as  in  other  cases,  and  the  state  treasurer  shall  represent 
the  interests  of  the  state  in  any  such  proceeding. 

103  §  2375.    Settlement  of  account  not  allpwed  till  tax  is 

la^ch^aoMio.  paid.  No  final  settlement  of  the  account  of  any  executor  or  ad- 
ministrator shall  be  accepted  or  allowed  by  any  court  of  probate 
unless  it  shall  show,  and  the  judge  of  said  court  shall  find,  that 
all  taxes,  imposed  by  the  provisions  of  §  2368  upon  any  property 
or  interest  belonging  to  the  estate  to  be  settled  by  said  account, 
shall  have  been  paid,  and  the  receipt  of  the  treasurer  of  the  state 
for  such  tax  shall  be  the  proper  voucher  for  such  payment. 

104  §  2376.    Effect  of  transfers  taking  effect  on  death  of 

i^h^SttUii.  grantor.  All  transfers  and  alienations  by  deed,  grant,  or  other 
conveyance,  of  real  or  personal  estate,  to  take  effect  upon  the  death 
of  the  grantor  or  donor,  shall  be  testamentary  gifts  within  the 


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SHELI/-FISH  GROUNDS.  47 

taxation  purposes  of  §  2368,  and  all  property  so  conveyed  shall  be 
conveyed  subject  to  the  tax  imposed  by  said  section,  and  upon  the 
same  principles  and  percentages  regarding  the  degree  of  relation- 
ship; and  the  grantee  or  donee  of  any  such  estate  shall,  upon 
receipt  thereof,  pay  to  the  treasurer  of  the  state  a  tax  of  three 
per  cent.,  or  one-half  of  one  per  cent,  of  the  value  of  such  property, 
according  to  his  aforesaid  degree  of  relationship  to  the  grantor  or 
donor,  and  the  executor  or  administrator  of  any  such  grantor  or 
donor  shall  at  once  communicate  to  the  treasurer  of  the  state 
his  knowledge  of  any  and  all  such  conveyances.  No  executor,  ad- 
ministrator, or  bailee  having  possession  of  any  deed,  grant,  con- 
veyance, or  other  evidence  of  such  transfer  or  alienation  shall 
deliver  the  same  or  anything  connected  with  the  subject  of  such 
transfer  or  alienation  until  the  tax  aforesaid  has  been  paid  to  the 
treasurer  of  the  state. 

§  2377.    What  estates  affected  by  preceding  sections,      los 

Sections  2367  to  2376,  both  inclusive,  shall  not  apply  to  the  estates  isw.ch.  iso. 
of  any  persons  deceased  before  June  first,  1897;  but  the  estates  i^!ch!'£6i?sit. 
of  all  persons  who  died  before  July  first,  1893,  and  on  or  after 
August  first,  1889,  shall  be  subject  to  the  provisions  of  chapter 
180  of  the  public  acts  of  1889;  and  the  estates  of  all  persons  who 
died  before  June  first,  1897,  and  on  or  after  July  first,  1893,  shall 
be  subject  to  the  provisions  of  said  chapter  180  as  modified  by 
chapter  257  of  the  public  acts  of  1893.  Said  chapters  180  and 
257  are  continued  in  force  for  the  purposes  in  this  section  ex- 
pressed. 


SHELL-FISH  GROUNDS. 

§  3226.   Taxation;  lists  to  be  handed  in;  penalty.    All      loe 

owners  of  shell-fish  grounds  lying  within  the  exclusive  jurisdic-  ^^^  \m^xs^ 
tion  of  the  state  shall,  on  or  before  the  first  dav  of  November,  ^'O'' «*»•  i<8»  $i- 
annually,  deliver  to  the  commissioners  a  statement  under  oath  of 
such  grounds  belonging  to  them  on  the  first  day  of  October  in 
that 'year,  specifying  the  number  of  lots  owned  by  them,  the 
location  and  number  of  acres  in  each  lot,  the  number  of  acres  in 
each  lot  cultivated,  and  the  value  thereof  per  acre,  the  number 
of  acres  in  each  lot  uncultivated,  and  the  value  thereof  per  acre. 
Printed  blanks  for  such  statement  shall  be  prepared  by  said  com- 
missioners and  furnished  to  such  owners  upon  application  to  them 
or  at  their  office ;  and  upon  the  failure  of  any  owner  to  deliver  such 
sworn  statement  to  said  commissioners  at  their  office  within  the 


48 


CONNECTICUT   TAX    L.\.WS. 


II 


107 

188S. 


time  above  specified,  the  clerk  of  shell-fisheries  shcall  make  up  such 
statement  from  the  best  information  he  may  obtain,  and  shall  add 
for  such  default  ten  per  centum  to  the  valuation  so  made. 

§  3227.  Tax  how  laid.  All  statements  so  delivered  or  made 
Rev.  im*§2335.  shall  be  alphabetically  arranged,  and  said  clerk  of  shell-fisheries 
1895, ^h«.  104,  ^j^^^^  equalize,  if  necessary,  and  determine  the  value  of  all  the 
1807,  ch.  148,  §2.  ppQp^j-i^y  go  returned  and  described  in  said  statements,  which  prop- 
erty shall  be  liable  to  taxation  at  the  valuation  so.  determined, 
including  the  ten  per  centum  for  default  as  aforesaid;  and  said 
commissioners  are  authorized  and  empowered  to  declare  and  lay 
a  tax  thereon,  annually,  at  the  rate  of  one  and  one-half  per  centum 
upon  such  valuation,  which  shall  be  payable  at  the  office  of  said 
commissioners  on  and  after  the  first  Monday  in  May,  annually; 
and  said  tax  shall  be  a  lien  upon  the  grounds  so  taxed  from  the 
time  it  is  so  laid  by  said  commissioners,  until  paid,  and  shall  be 
in  lieu  of  all  other  taxes  on  said  grounds. 

108  §  3228.    Commissioners  a  board  of  relief.    Notice;  ad- 

iw.chliSsipJOUrnment.  Said  shell-fish  commissioners  shall  be  a  board  of 
relief,  and  as  such  shall  have  and  exercise  all  the  powers  and  duties 
now  conferred  by  law  upon  boards  of  relief  of  to\^Tis.  As  such 
board  of  relief  said  commissioners  shall  meet  on  the  Tuesday  fol- 
lowing the  first  Monday  in  January,  annually,  having  given  at  least 
ten  days'  previous  notice  of  the  time  and  place  of  such  meeting  by 
publishing  it  in  some  newspaper  published  in  each  of  the  towns  of 
New  Haven,  Bridgeport,  Norwalk,  and  New  London,  and  may  ad- 
journ from  time  to  time  to  a  day  not  later  than  the  fourth  Tuesday 
of  the  following  February,  on  or  before  which  date  said  board  shall 
complete  the  duties  imposed  upon  it. 

109  §  3229.    Collection  of  tax.   Seizure  and  Sale,   if  any  tax 

Rev.  i^^*$2836.  SO  laid  shall  not  be  paid  on  or  before  the  first  Monday  in  July,  the 
1907,  ch.  190,  $4.  gaj^  commissioners  shall  make  and  issue  their  warrant  for  the  col- 
lection thereof,  with  interest  thereon,  at  the  rate  of  one  per  cent, 
per  month  from  the  day  such  tax  becomes  payable  until  paid,  to- 
gether with  the  expenses  of  such  collection,  which  warrant  shall" 
authorize  any  reputable  person  named  therein  to  sieze  such  grounds 
and  any  oysters  or  other  shell-fish  thereon,  or  any  other  property  of 
the  owner  or  owners  thereof  not  exempt  from  execution,  and  to  sell 
the  same,  or  so  much  thereof  as  he  may  find  necessary,  at  such 
time  and  place,  and  in  such  manner,  and  by  such  person  as  said 
commissioners  may  direct,  whereupon  such  sale  shall  be  so  made, 
and   such  warrant  shall   immediately  be  returned  to   said  com- 


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1805,  ch.  150. 


BANK  COMMISSIONERS. 

missioners  by  such  person  with  all  his  doings  indorsed  thereon, 
and  he  shall  pay  over  to  said  commissioners  the  money  received 
upon  said  sale,  and  they  shall  apply  the  same  to  the  payment  of 
such  tax  and  all  the  expenses  thereon,  including  the  expenses  of 
such  sale,  returning  any  balance  that  may  remain  to  such  owner 
or  owners;  and  all  moneys  received  by  said  commissioners  in  pay- 
ment of  taxes  and  interest  thereon  shall  be  accounted  for  and  paid 
to  the  state  treasurer  for  the  benefit  of  the  state,  within  thirty 
days  from  its  receipt. 

§  3230.   Taxes  unpaid  five  years;  reversion,   when  the 

taxes  on  any  oyster  grounds,  within  the  exclusive  jurisdiction  of 
the  state  and  under  the  control  of  the  shell-fish  commissioners, 
shall  be  in  arrears  for  five  consecutive  years,  the  clerk  of  shell- 
fisheries  shall  notify  the  owner  or  owners  of  said  grounds,  or  their 
legal  representatives,  of  the  fact  of  said  arrears,  and  if,  within 
three  months  after  the  date  of  said  notification,  all  arrears  of 
taxes  on  said  grounds  are  not  paid,  said  grounds  shall  revert  to 
the  state;  and  the  said  clerk,  upon  the  reversion  of  said  grounds 
to  the  state,  shall  make  out  a  certificate  of  the  fact  of  such  re- 
version for  record  upon  the  books  of  the  commission,  and  said 
grounds  shall  thereupon  be  open  for  application,  like  all  other 
undesignated  oyster  grounds  within  the  exclusive  jurisdiction  of 
the  state. 

§  3279.    Town  ground  how  taxed.    All  shellfish  grounds      iii 

lying  within  the  waters  of  this  state  and  not  exclusively  within  Rev.  isse, 
state  jurisdiction  shall  be  taxed  in  the  same  maimer  in  all  respects 
as  real  estate  in  the  several  towns  within  the  meridian  lines  of 
which  such  shell-fish  grounds  are  situated,  and  no  other  tax  or 
rental  shall  be  laid  or  collected  on  said  grounds,  or  the  franchise 
of  any  person  therein. 


49 


BANK  COMMISSIONERS. 

§  4811.    Salaries  and  expenses.    There  shall  be  paid  to      112 

the  bank  commissioners,  each  twenty-five  hundred  dollars,  and  five  Rev.  i888»Si 
hundred  dollars  each  for  necessary  expenses. 

§  3464.    Apportionment  of  commissioners'  salaries  and      113 

expenses.     The  comptroller  sliall  apportion  the  salaries  and  al-         isw. 
lowed  expenses  of  the  bank  commissioners  among  the  several  banks,    i^wTS^  i». 
savings  banks,  aad  trust  companies,  in  proportion  to  the  aggregate 

4 


«■ 


•/ 


60 


CONNECTICUT   TAX  LAWS. 

amount  of  the  capital  and  deposits  of  each,  according  to  their 
average,  as  nearly  as  can  be  ascertained,  for  the  year  preceding, 
and  shall  notify  each  by  mail  of  the  amount  apportioned  to  it,  and 
it  shall  pay  the  same  to  the  state  within  twenty  days  from  the  time 
of  the  mailing  of  such  notice.  Any  institution  which  shall  not  pay 
the  same  within  said  time,  shall  forfeit  to  the  state  two  hundred 
dollars,  together  with  the  amount  so  apportioned. 


fl 


BUILDING  AND  LOAN  COMMISSIONER. 

Rev  }m%06        §  4811.     Salary.     There  shall  be  paid  to  the  commissioner 
iws'  ch"  '^^^'   ^^  ^^^^i»g  and  loan  associations,  twenty-five  hundred  dollars,  and 
,  c  .  265.    j^g  expenses,  not  to  exceed  seven  hundred  and  fifty  dollars. 

ifml^m^,*  J  *°^rl   Apportionment  of  salary  and  expenses.    For- 

'  '  ^  feiture.  The  comptroller  shall  apportion  the  salary  and  expenses 
of  said  commissioner  among  the  foreign  and  domestic  building  and 
loan  associations  and  mortgage  investment  companies  doing  busi- 
ness in  this  state,  in  proportion  to  the  aggregate  amount  of  the 
assets  of  each  of  the  building  and  loan  associations,  according  to 
their  average,  as  nearly  as  can  be  ascertained,  for  the  year  pre- 
ceding, and  in  proportion  to  the  aggregate  amount  of  the  capital 
stock  and  surplus  of  each  mortgage  investment  company;  but  the 
amount  assessed  against  any  domestic  association  or  company  shall 
not  exceed  an  amount  equal  to  one-eightieth  of  one  per  cent,  of  the 
said  assets.  The  comptroller  shall  notify  each  by  mail  of  the 
amount  apportioned  to  it,  and  it  shall  pay  the  same  to  the  state 
within  twenty  days  from  the  time  of  mailing  such  notice;  and 
any  institution  which  shall  not  pay  the  same  within  said  time 
shall  forfeit  two  hundred  dollars,  together  with  the  amount  so 
apportioned,  to  the  state. 

iwr.Vn8,s4.    §4015.    Foreign  associations  to  pay  expenses.    Each 

foreign  association  or  company  shall  also  pay  the  actual  expenses 
of  said  commissioner  while  making  the  examination  provided  for 
in  8  4013. 


INSPECTOR-GENERAL    OF    GAS  METERS  AND 

ILLUMINATING  GAS. 

MI       t  ^Jt^^^'    ^^'^''y  ^"^  expenses,  and  apportionment  there- 

ReY.  1888. §3994.  0«-    ^^^  govcmor  shall  appoint  an  inspector-general  of  gas  meters 
and  illuminating  gas,  who  shall  be  a  resident  of  Hartford  or  New 


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CONSOLIDATED  ROLLING  STOCK  COMPANY. 

Haven  and  shall  hold  office  for  three  years.  He  shall,  himself  or  by 
deputy,  perform  the  services  hereinafter  set  forth,  and  shall  receive 
a  salary  of  one  thousand  dollars  per  year,  to  be  paid  monthly,  with 
his  reasonable  traveling  and  incidental  expenses  and  those  of  his 
deputy,  from  the  treasury  of  the  state,  and  in  July  of  each  year 
the  whole  amount  so  paid  during  the  year  ending  the  first  day  of 
July  shall  be  apportioned  by  the  comptroller  among  the  several 
persons  or  corporations  operating  gas  works  in  the  state  in  pro- 
portion to  their  outputs  in  thousand  feet  of  gas  sold  for  the  year 
ending  December  thirty-first  preceding,  who  shall  pay  to  the 
state  treasurer  the  amounts  so  apportioned  to  them  respectively, 
and  such  persons  or  corporations  operating  such  gas  works  shall 
report  to  the  comptroller  on  April  first  in  each  year  their  respective 
outputs  of  gas  sold  for  the  preceding  calendar  year. 


51 


RAILROAD  COMMISSIONERS. 

§  4811.     Salaries.    There  shall  be  paid  to  the  railroad  com-       118 
missioners,  each  three  thousand  dollars.  Rev.  i88n.  s33Wl 

§  3882.    Apportionment  of  salaries  and  expenses.    The      no 

office  expenses,  salaries,  and  traveling  and  incidental  expenses  of  i«^- 
the  commissioners  shall  be  paid  monthly  from  the  treasury  of  the  iQoi'  ch.i5«,  fis. 
state,  and  in  July  of  each  year  the  whole  amount  so  paid  during 
the  year  ending  the  fourth  of  July  shall  be  apportioned  by  the 
comptroller  among  the  several  companies,  trustees,  receivers,  as- 
signees, lessees,  or  other  parties  operating  railroads  and  street  rail- 
ways in  the  state  in  proportion  to  the  respective  valuations  of 
their  property  made  and  corrected  for  the  purposes  of  taxation 
during  the  year  next  preceding,  under  the  provisions  of  §  2424, 
who  shall  pay  to  the  treasurer  the  amount  so  apportioned  to  them 
respectively. 


CONSOLIDATED  ROLLING  STOCK  COMPANY. 

Taxable  how.    Payment  in  lieu  of  tax.    The  secretary,      120 

treasurer,  or  superintendent  of  this  corporation  shall,  within  the  Specud  Laws, 
first  ten  days  of  the  month  of  October  next  ensuing  after  the  organ- 
ization, and  thereafter  annually,  within  the  first  ten  days  of  the 
month  of  October,  transmit  to  the  comptroller  of  this  state  a  state- 
ment of  the  gross  amount  of  receipts  paid  to  this  corporation  for 
and  on  account  of  business  transacted  within  this  state  during  the 


mm 


\ 


i 


ss 


CONNJiCTICUT  TAX  lAWS. 

year  preceding  the  first  day  of  July  then  last  past,  and  this  comora 

Snte  ifd  t^f  f    ^  ^""'  P^'  "'''*•  ""^  ^^'  gross  amount  of 

tWs  £rduri.i  Jr  '      ""  "^'T'  ***  '"^'"^^  *'*''^ted  within 
mis  state  during  the  year  preceding  the  first  day  of  July  then 

Ste'^^J'l^'"'  "".''""  '//"  "^"  o'  ^1  other  tees  u%t^: 
^A  rl^irr^"*"*"-     "  ^^''  corporation  shall  fail  to  make 
l^S  Tu      *^*'^^1^er  may  accept  from  it  the  sum  of  ten  thou 
Band  dollai-s  m  I,eu  of  the  sum  then  due  under  this  section 


INTERNATIONAL  COMPANY. 


speTL.  uuauf''?]!"  n  •??■     "F^'.^'^^'^'  of  tWs  corporation  shall  an- 
i>STtm.m^^^^y'  in  October,  file  in  the  office  of  the  comptroUer  of  tMs 

eSal  Sr  /r>f"  "*^  ^'^"^"^  "'^  '^''-ber  of  sW  of  ite 
eapitel  stock  and  the  market  value  thereof  on  the  first  dav  of 
October  stending  in  the  name  of  any  resident  of  this  site  on  sJd 

eenW  «;  «f  ^',  ^?  *f  *^'"'^''  "^  ^'^'^  ^^^  ^  tax  of  one  per 
centum  on  the  market  value  on  each  share  of  its  stock  standin/fn 
the  name  of  any  resident  of  this  state.  The  treasuS  of  tMs 
corporation  shall  also,  on  or  before  the  last  day  inTrve^r  tl 
to  the  treasurer  of  this  state  a  tax  of  one-hundrX  of^^^  S 
e^tum  on  the  par  value  of  its  capital  stock  actually  LZ  Zi 
outstanding,  which  said  tax  shall  be  in  full  of  all  taxi  whateoe^r 
^^pt  on  property  owned  by  said  corporation  anj «  i^tht 

<J^L,.  corXSS'thni^''-     '?'"'®?*^  °^  «*««'''  how  taxed.     Said 

i«rp.i.i«,su.^rporahon  shall  pay  a  franchise  tax  to  the  treasurer  of  tiiis  stat^ 
of  fifty  donars,  and  a  fee  of  fifty  cents  on  each  one  thlLd  do  £S 
of  Its  auaionzed  capital  stock,  and  shall  pay  to  said  Wurer  ^ 
Whise  tex  on  any  increase  of  its  capi  JsLk  oTflfl^on 
t^lT  ^^T"*^  ^"^'^  "P  ^  '^'  t«t-l  --^ount  of  five  mSion 

SSs^k  trTv^  z^z^-S  r:;^,fbrv 
idToi;^^^-"-- — -  ----r  i:  iL'z 


i 


(63) 


CALENDAR. 


ASSESSORS. 

Feb.    15.    To  make  statements  to  Tax  Commissioner, 


baNiks. 


Feb.: 
Last 
Day. 


To  pay  state  treasurer  tax  on  capital  stock. 


Page 
41 


14 


Oct.     15.    To  file  with  Tax  Commissioner  sworn  state- 
ments,          


14 


BENEVOLENT  ASSOCIATIONS. 

Mar.            May  apply  to  state  treasurer  to  make  up  defi- 
ciency in  dividends, 

BOARD  OF  EQUALIZATION. 


Jan.  10. 
Next 
secular 
day. 

Jan.  20. 
Next 
secular 
day. 

Feb: 
First 
secular 
day. 

Feb.  15, 
Next 
secular 
day. 

Apvl : 
2d.  Tues- 
day, to 
June  10. 

Oct.  10, 

Next 

secular 

day. 


Meetings  of,  to  correct  returns  of  savings  banks,         \ 


19 
37 


Meetings  of,  to  correct  returns  of  Connecticut 
mutual  fire  insurance  companies,  . 


Meetings  of,  to  correct  returns  of  'investment 
companies  and  brokers,  .... 


Meetings  of,  to  correct  returns  of  Connecticut 
mutual  life  insurance  companies, 


Meetings  of,  to  equalize  and  adjust  town  assess- 
ment list,  .  . 


Meetings  of,  to  correct  returns  of  express  com- 
panies on  railroads,         .  .  .  . 


^37 
^88 


j37 

138 


36 


j26 
(37 


Par. 

88 


22 


15         24 


81 

7» 


79 
80 


82 


79 
80 


77 


47 
79 


54 

CONNECTICUT  TAX  LAWS. 

BOARD  OF  EQUALIZATION ^Co^Wrf. 

Oct.  10.         mt^^ii ^  . 


Ocl.  10. 
Next 
secular 
day. 


Notf.  10, 
Next 
secular 
day. 


Meetings  of.  to  correct  returns  of  corporations 
conducting  express  business  on  electric  or 
street  railways, 

Meetings  of.  to  correct  returns  of  telegraph  and 
telephone  companies,       .  t-^ana 

Meetings  of  to  correct  returns  of  railroad  and 
street  railway  companies  in  hands  of  mort- 
gagees or  trustees. 

•  •  .  . 

Meetings  of,  to  correct  return,  of  railroad  and 
street  railway  companies 


BOARDS  OF  RELIEF. 

Mar.     15.    To  make  statements  to  Tax  Commissioner, 

BRIDGE     COMPANIES. 

To  pay  state  treasurer  tax  on  capital  stock. 


Feb.: 
Last 
day. 


Oct.     15.    To  file  sworn  statements  with  Tax  Commissioner 
concernmg  capital  stock, 

*  • 

CHARITABLE    ASSOCIATIONS. 

Mar.  May  apply  to  state  treasurer  to  make  up  defi- 

ciency  in  dividends,       .  h     =" 

COLLECTORS. 

■■     May      1.    To  make  statements  to  Tax  Commissioner. 

ECCLESIASTICAL  ASSOCIATIONS. 

Mar.  May  apply  to  state  treasurer  to  make  up  defi- 

ciency in  dividends 

'        *  •  . 

EDUCATIONAL  ASSOCIATIONS. 

Mar.  May  apply  to  state  treasurer  to  make  up  defi 

ciency  in  dividends,        .  ^ 

ELECTRIC   RAILWAY  COMPANIES. 

See  Street  Railway  Companies. 


Page        Par. 


{ 


27 
37 


I 
I 


27 

28 
37 

24 

25 

37 


20 
26 
87 


41 


14 


14 


41 


15 


50 
79 

51 
53 
79 

41 
46 
79 

32 
46 
79 


88 


22 


22 


15         24 


88 


15         24 


24 


(, 


) 


■i 


CALENDAR. 

EXPRESS  COMPANIES. 

Oct.     10.    To  deliver  sworn  statements  of  gross  receipts 

to  Tax  Commissioner, 

Corporations  conducting  an  express  business  on 
street  or  electric  railways,  to  make  returns, 
Oct.     20.    To  pay  to  state  tax  on  gross  receipts, 

Corporations  conducting  an  express  business  on 
street  or  electric  railways,  to  pay  tax,    . 

INSURANCE  COMPANIES. 

CONNBCTICUT  COMPANIES  GENERALLY. 

Feb.:  To  pay    state   treasurer    tax  on  capital  stock, 

Last 

day. 

Oct.  15.  To  file  sworn  statements  with  Tax  Commis- 
sioner,         

CONNECTICXTT  MUTUAL  COMPANIES. 

Jan.  20.  Fire:  To  render  sworn  statements  to  Tax 
Commissioner, 

Jan.  30.  Mre :  To  pay  to  state  tax  on  corporate  fran- 
chises,         

Feb.  15.  lAfe :  To  render  sworn  statements  to  Tax  Com- 
missioner,   

Feb.  25.  Life:  To  pay  to  state  tax  on  corporate  fran- 
chises,         

Certain,  of  Other  States. 

Jan.  31.  To  r«iturn  sworn  statements  to  insurance  com- 
missioner,   

Mar.  1.  To  pay  insurance  commissioner  tax  due  there- 
from  • 

Foreign  Companies. 
Jan.  31.      To  return  sworn  statements  to  insurance  commis- 
sioner,         

Mar.      1.    To  pay  insurance  commissioner  tax  on  premiums, 

INVESTMENT  BROKERS. 

t 

,   Jan.  1  to  30.    To  return  sworn  statements  to  comptroller, 

Feb.    20.    To  pay  to  state  tax  on  aggregate  amount    of 

choses  in  action,         ...... 


Page 


96 
87 


14 


14 


32 
82 


55 

Par. 
47 

50 
47 

50 


22 


29 

M 

80 

67 

29 

66 

80 

88 

31  62 

31         62 


63 
68 


35         73 
35         78 


CONNECTICUT  TAX   LAWS. 

INVESTMENT  COMPANIES. 

Iti  "^^  P»y  """«  '^o'^'er  tax  ou  capital  stock, 

da/. 

Oct-     IS.    To  file  sworn  .tatements  with  Tax  Commissioner, 

NATIONAL    BANKING  ASSOCIATIONS. 

reo.  :  To  nav  atofo  ♦— , . 


Feb.  : 
last 
day . 


To  pay  state  treasurer  tax  on  capital  stock, 


""''     ''*    "'slone'r  ""'"  '''^'•"^"^^  "^^^    ^ax  Commis- 

'  *  ■  _ 


RAILROAD   COMPANIES. 


Oct.     10.    Mroad    mortgagees  or    trustees   to    deliver 
Oct      20     pT"!,'"'""'*''»'*°  Tax  Commissioner 

'     "Tairror^r"'*™''--"-^-*- 

'"•    ""Lnt''  -™'»tatements  toTax  Commis! 
Nov.    86.    To  pay  to  state  tax  on  franchises,  etc  ' 

SAVINGS   BANKS. 

S    l^'    2^"^"^'*°  ^''t^o'-e-haKthetax,"  !  " 

Jn'y    20.    To  pay  to  Slate  one-half  the  tax, 

SELECTMEN. 

toV  /.      '^\^^-  ^-'O'l-nent  for  military  commutation 

*"•     15.    To  report  to  adjutant-general  number  enrolled 
for  military  commutation  tax,    .      "  *°™"«'l 
May       1.    To  make  complete  statements  to  Tax  c.,^^- 

«oy.    10.    To  pay  state  tax  to  state  treasurer.' 


Page 
84 

84 
14 


14 


Par. 
70 

70 
28 


28 


14 


22 


14 


22 


84 

41 

1 

24 

42 

f  ) 

20 

32 

jk 

21 

83 

A. 

19 

31. 

I    '^' 

19 

31 

♦/ 

19 

31 

6 

e 

\     .^>' 

e 

• 

A          ^- 

41 

88 

5 

1 

1  • 

-^' 

• 
1 

CALENDAR. 

SHELL-FISH  COMMISSIONERS. 

Jan.:  Meeting  of,  as  board  of  relief,       .  • 

Tuesday  Previous  notice  of  10  days  to  be  given, 

ioUowing 
1st  Mon- 
day. 

May:  •  Tax  on  shell-fish-grounds  payable  to, 

IstHHon- 

day. 

July:  Warrant  for  collection  of  unpaid  taxes  to  be  is- 

1st  Man-         sued  by,    . 

day. 

Nov.      1.    Last  day  for  giving  in  list  of  shellfish  grounds  to. 


STREET  RAILWAY  COMPANIES. 

Oct      10     street  railway  mortgagees  or  trustees  to  deliver 
sworn  statements  to  Tax  Commissioner, 

To   deliver  sworn  statements  to  Tax  Commis- 
sioner of  annual  receipts  from  express  busmess, 
Oct.     20.    Street  railway  mortgagees  or  trustees  to  pay  to 
state  tax  on  roads,  etc.,  .  •  •  • 

To  pay  to  state  tax  on  annual   gross  receipts, 
Nov.    10.    To  deliver  sworn  statements  to  Tax  Commis- 
sioner,      ..•••* 

Nov.    25.    To  pay  to  state  tax  on  franchises,  etc.,    . 


TAX  COMMISSIONER. 

Jan.  16.  To  furnish  blanks  to  assessors  for  statements  re- 
lating to  taxation  during  preceding  year, 

Feb  15  To  furnish  blanks  to  boards  of  relief  for  state- 
ments relating  to  taxation  during  preceding 
year,  .••••* 

April     1.    To  furnish  blanks  to  collectors  for  statements  re- 
lating to  taxation  during  preceding  year, 
To  furnish  blanks  to  selectmen  for  statements 
'      relating  to  taxation  during  preceding  year,       . 

June    10.    To  give  notice  to  town  clerks  of  changes  by 
board  of  equalization,      .  .  •  • 


57 


•age 

Par. 

48 

108 

48 

108 

48       107 


48       108 
47       108 


i24 
(25 

27 

j24 
(25 

27 

(20 
<25 

j21 
(25 


41 


41 
48 

50 

42 
48 

60 


48 

38 
48 


88 


88 

88 

41 

88 

40 

86 

CONNECTICUT  TAX  LAWS. 
TAX  COMMISSIONER^  ConHnued. 

^ifk  ^and    ^"^  ^"'°''^'  ^^^""^^  '^  municipal  treasurers. 
quadren- 
nially. 

Dec.     81.    To  mail  written  notice  to  banks,  national  bank- 
ing associations,  trust,  insurance,  investment 
and  bridge  companies,     .  .  ' 


Page 
40 


Par. 
87 


(59) 

COMPARATIVE  SECTION  TABLE. 


Table  showing  page  and  paragraph  location  of  each  section  of  the  CJen- 


37 


78 


TELEGRAPH  AND  TELEPHONE  COMPANIES. 


Oct.     10.     To  deliver  sworn  statements    to  Tax  Commis- 


sioner, 


Oct.     30.    To  pay  to  state  tax  on  property, 

TREASURERS. 


(37 
28 


28 
28 


51 
58 

53 

54 


Apr.    15. 
May      1. 


October; 
2nd  Mon- 
day, /908, 
and  quad- 
rennially. 

Nor.    10. 


State  treasurer  to  remit  town  and  city  treasurers 
tax  from  certain  corporations 

Town  and  city  treasurers  to  distribute  corporation 
*^'''  • 

Treasurers  of  counties,  cities,  boroughs,  and  towns 
to  make  returns  to  Tax  Commissioner  of  muni- 
cipal debt  and  expenditure 

Town  treasurers  to  pay  military  commutation  tax 
to  state  treasurer. 

'  *  •  •  . 

State  treasurer  to  mail  to  town  clerks  description 
of  all  choses  in  action  on  which  tax  has  been 
paid, 


14 
14 

40 


38 
38 

9% 


8 


10 


14 


TRUST  COMPANIES. 

To  pay  state  treasurer  tax  on  capital  stock, 


Feb. 

Last 

day. 

Oct.     15.    To  file  sworn   statements   with    Tax    Commis- 
sioner. 


14 


14 


32 


i    TV 

•eral  Statutes 

referring  to  Taxation 

as  printed  in 

L  this 

compilation. 

1  i' 

Section 

Page  and  Par. 

Section 

Page  and  Par. 

1  ^f 

of  the 

of  this 

of  the 

of  this 

w  % 

Geaeral  Statutes. 

Compilation, 

General  Statutes. 

Compilation. 

^    u\ 

10    .. 

11 

15 

2441 

37 

79 

m;\^ 

88    .. 

6 

4 

2442 

23 

39 

•  r/  '-/f  ^ ) 

120    .. 

6 

5 

2443 

24 

40 

2325    .. 

10 

14 

2444 

29 

56 

■  1 

2328    .. 

13 

19 

2445 

30 

67 

'\'  fA 

2329    .. 

13 

20 

2446 

30 

58 

2330    .. 

25 

45 

2447 

31 

59 

2332    .. 

37 

78 

2448 

31 

60 

1  1 1 

2331     .. 

14 

22 

2449 

38 

80 

III 

2333    .. 

14 

23 

2450 

31 

61 

i       1 J  jL  1 

2334    .. 

15 

24 

2451 

31 

62 

■  ill  J 

2335    .. 

16 

25 

2452 

32 

63 

■ /ll  ^ 

2336    .. 

13 

21 

2454 

38 

81 

.  w 

2359    .. 

36 

77 

2455 

33 

67 

2360    .. 

40 

85 

2456 

33 

68 

2364    .. 

40 

86 

2457 

33 

69 

(\^^^ 

2365    .. 

40 

87 

2458 

34 

70 

1 

2367    .. 

41 

90 

2459 

34 

71 

^1 

2368    .. 

42 

91 

2460 

35 

72 

2369    .. 

44 

97 

2461 

35 

73 

2370    .. 

45 

98 

2462 

35 

74 

2371    .. 

45 

99 

2463 

38 

82 

2372    .. 

46 

100 

2464 

36 

75 

■        1 

2373    .. 

46 

101 

2465 

36 

76 

n   ■ 

2374    .. 

46 

102 

2995 

6 

6 

><     HI 

2375    .. 

46 

103 

2996 

7 

7 

|)  y  ^ 

2376    .. 

46 

104 

2997 

7 

8 

2377    .. 

47 

105 

2998 

8 

9 

2378    .. 

5 

1 

2999 

8 

10 

1        -jM 

2379    .. 

5 

2 

3000 

9 

11 

2380    .. 

5 

3 

3001 

9 

12 

2395    .. 

9 

13 

3226 

47 

106 

2413    .. 

39 

83 

3227 

48 

107 

1      '/ 

2414    .. 

39 

84 

3228 

48 

108 

1      1 

2422    .. 

19 

31 

3229 

48 

109 

Y      }J  \ 

2423    .. 

20 

32 

3230 

49 

110 

2424    .. 

21 

33 

3279 

49 

111 

*      ll            '^ 

2425    .. 

21 

34 

3316 

11 

16 

r7v 

2426    .. 

22 

37 

3356 

12 

17 

2427    .. 

23 

38 

3389 

12 

18 

^  11 

2428    .. 

24 

41 

3464 

49 

113 

^  1  V 

2429    .. 

24 

42 

3578 

32 

64 

^^B 

2430    .. 

25 

43 

3651 

32 

65 

2431     .. 

25 

44 

3652 

33 

66 

1      k 

2432    .. 

25 

46 

3822 

22 

35 

9     1 

2433    .. 

26 

47 

3882 

51 

119 

\        fl     ',  \ 

2434    .. 

26 

48 

4014 

50 

115 

2435    .. 

27 

49 

4015 

50 

116 

Bi  k 

2436    .. 

27 

51 

4570 

50 

117 

■'  \ 

2437    .. 

28 

52 

4811 

49 

112 

{ 

m    1 

2438    .. 

28 

53 

4811 

50 

114 

\ 

1       V 

2439    .. 

28 

54 

4811 

51 

118 

A    (f 

2440    .. 

29 

55 

Y 


INDEX. 


61 


INDEX. 


ACCOUNTS  OF  EXECUTORS  AND  ADMINISTRATORS.  '''^' 
succession  tax;  payment  of  tax  a  prerequisite  to  settle- 
ment of,    

ADJOURNMENT.  

board  of  equalization,  of ,7 

ADMINISTRATORS  AND   EXECUTORS. 

See  Executors  and  Administbatobs 
ADOPTED   CHILDREN. 

^succession  and  inheritance  tax;  liable  to  what  amount,         42 
AGENTS. 

insurance  companies;  of,  reciprocal  provisions  de, 31 

of  assessment  companies, 00 

ALIENATIONS.  

succession  tax;  taking  effect  at  death,  subject  to  46 

ANCILLARY  ADMINISTRATION.  J^<^^to,....         46 

succession  tax;  possession  of  decedent»s  property  not  to 

be   given   until    payment    of, 43 

tax  commissioner  not  to  have  notice  in  cases  of 42 

ANNUAL  REPORTS. 

See  Reports  or  Returns. 
ANNUITIES. 

succession    tax    on ^^ 

annuitant ;  state  treasurer  to  be  notified  of  death  of,        45 

"■   r  EAL. 

succession  tax;  from  reassessment  of,  authorized,. .  44 

APPRAISAL.  .         ••         «» 

property  taken  on  execution  for  state  tax  « 

ARMS  AND  ARMOR.  '   

gifts   of,   (exempt   from    succession   tax,   when  11 
ASSESSMENT. 

banks,    j^ 

boat  company,    ...!.!...  23 

bridge  companies, . . 

comptroller  to  examine   into,  of  taxes, 6 

corporate  property,  generally, .' 13 

corporations,  certain,   ,  . 

express  companies,   \ gg 

payment  in  lieu  of, *  26 

business  on  electric  railways, [  £7 

on  street  railways,   07 

insurance  companies,  in  general, 14 

foreign  eompanips,    „<, 


Par. 

loa 

7» 


91 

61 
64 

104 


94 
93 


99 
99 

96 

3 

90 

22 
38 
22 
ff 
19 


47 

4S 

60 

50 

22: 

63. 


J 


Page 
A88ESSM  ENT  —  Continued. 

insurance;    mutual   fire   companies, 30 

in  lieu  of  what  other  tax, 31 

mutual  life,   30 

in  lieu  of  what  other  tax, 31 

of  other  states, -j 

investment  companies'  choses  in  action, 33 

in  general,    X  ^. 

brokers,    35 

military   commutation   tax, 8 

national   banking    associations, 14 

railroad   companies,    21 

dwelling-houses,    26 

mortgagees,   24 

part  only  in  this  state, 21 

in   other   state, 23 

trustees,     24 

when  another  company  buys  road, 25 

savings  banks,    1^ 

!25 

succession  and  inheritance  tax, 42 

\  42 

nonresidents,    -j 

telegraph  companies,   28 

telephone  companies,    28 

trust   companies,    14 

ASSOCIATIONS   (VOLUNTARY). 

succession  and  inheritance  tax;  liable  to  what  amount,  42 

life  estates  passing  to,  taxable  how, 45 

with   remainder   over   to,   taxable   how. 46 

BANK   COMMISSIONERS. 

salaries  of,   49 

apportionment    of, ».  49 

expenses,    49 

apportionment    of, 49 

BANKS. 

assessors  to  be  informed  concerning  collateral  of,  when,  13 

City  bank  of  New  Haven  exempt  from  taxation, 16 

Connecticut  River  Banking  Company  stock  exempt  from 

taxation  for  four  years, 17 

totally  exempt,  when, 17 

Mechanics  bank  of  New  Haven  exempt  from  taxation,  18 

taxable  under   certain   conditions, 18 

report  to  tax  commissioner,  annually, 14 


Par. 

57 
59 
58 
50 

•1 


68 

70 

73 

9 

22 
33 

^. 

42 

34 

38 
42 
43 

31 
46 
33 
91 
92 
96 
52 
54 
22 

91 
99 
99 

112 

113 
112 
113 

21 
26 

27 

28 
29 
30 

22 


1 


^'. 


'     ^ 


62 


INDEX. 


INDEX. 


i 


BAN  KS  —  Continued.  ^^^^ 

stock   how   taxable, j^ 

exemptions  and  deductions, 15 

hearings  before  board  of  equalization, 37 

nonresidents ;  of  national  banks,  owned  by 14 

remittance  of  tax  to  taxing  districts, 14 

stockholders   exempt  when, jg 

unpaid  taxes  to  be  collected  by  state  treasurer, ...  16 
BENEVOLENT   ASSOCIATIONS. 

dividends  on  stock  held  by,  equalized  by  state,  when,..  16 
BOARD  OF  EQUALIZATION. 

adjournment  in  case  of  railroad  returns, 37 

banks'  returns  corrected  by, 37 

bridge  companies'  returns  corrected   by 37 

changes  in  lists  by;  town  clerks  to  have  notice  of, 40 

constitution   and   powers, 35 

electric  railways*  returns  de  express  business  corrected 

^y»     37 

express  companies'  returns  corrected  by, 37 

electric,  or  street  railways'  returns, 37 

insurance  companies'  returns   corrected  by, 37 

mutual  companies'  returns  corrected  by, 38 

investment  companies'  returns  corrected  by, 38 

meetings  of,  in  general,  to  correct  returns, 37  \ 

adjournment   in   case   of   railroad   returns, 37 

national  banking  associations'  returns  corrected  by,..  37 

negligence  of,  no  bar  to  suit  for  taxes  or  forfeitures, . .  38 

notice  to  town  clerks  of  changes  in  lists  made  by, 40 

railroad  companies'  returns  corrected  by, 37 

valuation  of  certain  stocks  how  determined, . .  23 

valuation   in   certain   cases, 24 

lessee  may  deduct  taxes  from  rent, 22 

mortgagees  operating,   3  ^^ 

part  only  of  railroad  lies  in  this  state, 21 

railroad   in   other   state, 23 

boat  company,   23 

stock  issued  to  acquire  stock  of  other  company,..  22 

when  another  company  buys  road, 26 

returns  may  be  made  by,  company  failing  to  do  so,..  38 

are    conclusive,    (37 

f  38  ■ 

savings   banks'   returns   corrected   by, 37 

statements  and  returns  de  mutual  insurance  companies 

are  conclusive,    „j. 

stock;  hearings  before,  as  to  corporation  tax.........  37 

street  railways'  returns  de  express  business  corrected 

*>y'  37 

suits  for  taxes  or  penalties  not  barred  by  negligence  of,  38 


Par. 


Page 


78 


25 
26 

24 

79 
78 
78 

86 
77 

78 

79 

79 

78 

80 

82 

79 

79 

78 

81 

86 

79 

39 

40 

37 

41 

42 

34 

38 

38 

36 

43 

81 

78 

80 

79 

80 
78 

7f 
•1 


<    ( 


/ 


i 


4  I 


BOARD  OF  EQUALIZATION  — Continued. 

telegraph  companies'  returns  corrected  by, 37 

telephone  companies'  returns  corrected  by, 37 

trust  companies'  returns  corrected  by, 37 

BOAT  COMPANIES. 

returns  as  to,  for  taxation, 23 

BONDS. 

investment   brokers    must   give, 35 

companies   must   give, 33 

29 
mutual  insurance  companies;  owned  by,  exempt,  when,     f 

nonresidents ;  of,  liable  to  succession  tax, 42 

pledged;   corporations  returns  de,  to  assessors,  when,  13 

railroad,  issued  to  acquire  stock  of  other  company,  tax,  22 

tax  on,  may  be  paid  to  state,  when, 10 

BOOKS. 

gifts  of,  exempt  from  succession  tax,  when, 41 

BRIC-A-BRAC. 

gifts  of,  exempt  from  succession  tax,  when, 41 

BRIDGE  COMPANIES. 

stock  how  taxable, 14 

assessors  to  be  informed  concerning  collateral, 13 

exemptions  and  deductions, 15 

hearings  before  board  of  equalization, 37 

remittance  of  tax  to  taxing  district, 14 

unpaid  taxes  to  be  collected  by  state  treasurer, . .  16 
BROKERS    (INVESTMENT). 

action  by,  without  bond  and  certificate,  prohibited, 36 

defined,     34 

illegal  sale  by;  penalty, 35 

returns  by,    35 

penalty  for  failure  to  make, 36 

taxes  on, 35 

penalty   for   failure   to   pay, 36 

BRONZES. 

gifts  of,  exempt  from  succession  tax,  when, 41 

BUILDING  AND  LOAN  COMMISSIONER. 

salary  and  expenses  of, 50 

apportioned  between  whom, 50 

CAPITAL  STOCK. 

See  Banks;  Bbidge  Companies;  Insubance  Companies; 
Investment  Companies;  National  Banking  Associa- 
tions; Railboad  Companies;   Street  Railway  Com- 
panies; Tbust  Companies. 
CERTIFICATES. 

investment  brokers  not  to  act  without, 35 

companies    to    procure, 33 

CHARITABLE    INSTITUTIONS. 
.      dividends  on  stock  held  by,  equalized  by  state  when, . .         15 


63 

Par. 

79 
79 
78 

38 

72 

69 
56 

58 

02 

21 

36 

14 

90 

90 

22 
21 
24 
78 
23 
25 

72 
71 
74 
73 
76 
73 
76 

90 

114 
115 


72 
69 

24 


t 


64 


INDEX. 


Page 
CHOSES  IN  ACTION. 

nonresidents;   of,  liable  to  succession  tax,  when, 42 

tax  on,  payable  to  state,  when, lo 

CITY  BANK  OF  NEW  HAVEN. 

stock  of,  exempt  from  taxation, is 

CITY  TREASURERS. 

quadrennial  report  of,  to  tax  commissioner, 40 

blanks  for,  to  be  furnished  by  tax  commissioner, . .  40 
CIVIL  ACTIONS. 

taxes   or   penalties;    for,   not  barred  by   negligence   of 

board  of  equalization, 33 

CLERK  OF  SHELL-FISHERIES. 

See  Shell-Fish  Grounds. 
COLLATERAL   INHERITANCE. 

See  Succession  and  Inheeitance  Tax. 
COLLATERAL   KINDRED. 

succession  and  inheritance  tax;  liable  to  what  amount,  42 

life  estates  passing  to,  taxable  how, 45 

with  remainder  over  to,  taxable  how, 45 

COLLECTION   OF  TAXES. 

comptroller  to  examine  into, Q 

military  commutation,  by  imprisonment, 9 

COMMISSIONERS  OF  SHELL-FISHERIES. 

blanks  for  tax  lists ;   to  provide, 47 

board  of  relief:  duties  and  powers, 43 

meetings  of,    43 

notice   of,    43 

tax  may  be  laid  by, 43 

warrant  issued  by, 43. 

COMMUTATION  TAX   (MILITARY). 

collectible  by   imprisonment, 9 

exemptions  must  be  proved  by  claimants, 9 

determined  by  post  surgeons, 9 

levy  and  collection  of, 3 

COMPTROLLER. 

board  of  equalization ;   to  be  a  member  of, 36 

investment  brokers  to  make  returns  to,  de  taxation, . .  35 

companies  to  make  returns  to,  de  taxation, 34 

tax   commissioner's  office ;   to  provide, 39 

taxes ;  to  examine  into  assessment  and  collection  of, . .  6 
CONNECTICUT  RIVER   BANKING  COMPANY. 

stock  exempt  from  taxation  for  four  years, 17 

totally  exempt,  when, 17 

CONSOLIDATED   ROLLING  STOCK   COMPANY. 

returns  by,  for  purposes  of  taxation, 51 

taxable   at  what   rate, 51 

in  lieu  of  all  other  taxes, 51 

payment  in  lieu  of  taxes, 51 


Par. 

92 
14 

26 

86 
87 


81 


91 
99 
09 

5 
13 

106 
108 
108 
108 
107 
109 

13 

11 

12 

9 

77 
73 
70 
83 
6 

27 
28 

120 
120 
120 
120 


-i 


i 


•( 


^ 


f  -} 


'> 
^ 


I 


.^■» 


vVl  ' 


i 


INDEX.  65 

Page         Par. 
CONVEYANCES. 

succession  tax;  taking  effect  at  death  are  subject  to,..  46          104 
CORPORATE  PROPERTY. 

assessed  how,  13            19 

listed  where,    13            20 

railroad  companies'   dwelling-houses   taxable   where, . .  25            45 

stock  of  certain  corporations  taxable  how, 14             22 

hearings  before  board  of  equalization  de  returns, . .  37             78 
nonresident  national  bank  tax  to  be  paid  over  to 

local  treasurers,    14            23 

tax  on,  to  be  remitted  to  taxing  districts, 14            23 

CORPORATIONS. 

assessed   how,    , 13            19 

certain,  to  report  and  pay  tax  to  state, 14            22 

collateral;   assessors  to  be  informed  concerning,  when,  13            21 

consolidated ;  rights,  duties,  and  liabilities  of, 12             18 

lists  of,   13             20 

organized  under  general  law ;   tax  on  capital  stock, . .  12             17 

increase  of  stock ;   rate  of  tax  on, 12             17 

pledged  stocks  and  bonds;  returns  of,  by, 13             21 

specially  chartered;   printing  and  franchise  feas, 11             15 

stock;  tax  on,  upon  incorporation, 11             16 

penalty  for  issuing,  before  payment  of  tax, ....  11             16 

tax  on,  on  increase  of  capital, 11             16 

stockholders  of,  exempt, i 

succession  and  inheritance  tax;  liable  for  what  amount,  42             91 

life  estates  passing  to,  taxable  how, 46            99 

with  remainder  over  to,  taxable  how, 45            M 

See  also  Banks;  Bbidoe  Companies;  Insubance  Com- 
panies; Investment  Companiejb;  National  Banking 
Associations  ;  Railroad  Companies  ;  Street  Railway 
Companies;  Trust  Companies. 

COURT  OF   PROBATE. 

succession  tax ;  duties  of,  de, 44            97 

ancillary  administration;  poVer  and  duties, 42             95 

jurisdiction   regarding, 46           102 

life  estates;  to  notify  state  treasurer  of  termina- 
tion of,    45             99 

CURIOS. 

gifts  of,  exempt  from  succession  tax,  when, 41            90 

DATES. 

J       succession  and  inheritance  tax ;   concerning, 47           105 

DEEDS. 

succession  tax ;   taking  effect  at  death,  subject  to, ... .  46           104 

ECCLESIASTICAL   ASSOCIATIONS. 

dividends  on  stock  held  by,  equalized  by  state,  when,  15            24 

5 


•V 


t 


66 


INDEX. 


Page 
EDUCATIONAL  ASSOCIATIONS. 

dividends  on  stock  held  by,  equalized  by  state,  when, . .  15 
ELECTRIC  RAILWAY  COMPANIES. 

express  business  conducted  on  lines  of,  taxable  how, . .  27 

returns  by,   for  purposes  of  taxation, 27 

ENGRAVINGS. 

gifts  of,  exempt  from  succession  tax,  when, 41 

ENROLLMENT. 

military  commutation  tax ;  of  militia  for, 6 

EQUALIZATION,  BOARD  OF. 

See  BoABD  of  Equalization. 
ESTATES  FOR  LIFE  OR  YEARS. 

succession  and  inheritance  tax  on, 45 

EXAMINATION. 

nonresident's  property  by  tax  commissioner,  before  as- 
sessment of  succession  tax, 44 

EXECUTION. 

state  taxes;  may  issue  against  estate  of  selectmen,. ...  5 

against  estate  of  inhabitants  of  town, 5 

reimbursement  of  such  inhabitants, 5 

EXECUTORS  AND  ADMINISTRATORS. 

succession  tax  must  be  paid  before  accounts  are  allowed,  46 

appraisal  for  basis  of,  to  be  made  by, 44 

neglecting  to  make,  may  be  removed, 44 

deeds  not  to  be  delivered  up  by,  until  payment  of,  46 

foreign ;   assessment  of  tax ;   notice  to  whom, ....  44 

notice  to  tax  commissioner, 43 

failure    to   give;    penalty, 43 

penalties  may  be  collected  by  suit, 43 

property  not  to  be  transferred  to,  unless, ....  43 

penalty   for  transfer  without  permission,  43 

reassessment  may  be  applied  for, 44 

appeal   from,    44 

retention  of  property  sufficient  to  pay  tax, . .  43 

failure    to    retain ;     penalty, 43 

liable    for, 42 

negligent,  may  be  removed  by  court  of  probate, ....  44 

payment  must  be  made  before  transfer  of  property,  43 

possession  of  property  to  be  withheld  until  payment,  43 

state  treasurer  may  apply  for  appointment  of, 46 

transfers  taking  effect  on  death;  evidences  of,  held 

by,  not  to  be  delivered, 46 

EXEMPTIONS. 

benevolent  associations'  investments, 15 

City  Bank   of  New  Haven,   stock, 16 

fl7 

educational    associations'    investments, 15 


Par. 
24 

50 
50 

90 

0 


90 


96 

1 
2 
3 

103 
97 
97 

104 
96 
95 
95 
95 
95 
95 
96 
96 
f6 
95 
91 
97 
94 
94 

101 

104 

U 

M 
87 
28 
84 


•1 


'>  ■  » 


r 


■■( 


y 


\ 


i 


i 


1 


J 


i 


^ 


r/i 


t\ 


^' 


^ 


'>'f 


^^ 


INDEX.  67 

«  Page  Par. 
EX  E  M  PTI O  N  S  —  Con^tnt^d. 

Mechanics  Bank  of  New  Haven,  stock, 18  29 

militia;  proof  of,  from  military  commutation  tax, 9  II 

savings  banks'  investments, 16  84 

(   13  20 

stockholders    of    corporations, : 1   16  26 

succession   tax,    41  90 

EXPRESS  COMPANIES. 

returns  of  railroad  for  purposes  of  taxation, 26  47 

corporations  conducting  express  business  on  elec- 
tric,   or    street    railway,    lines, 27  50 

electric,  or  street,  railways,  doing  express  business,  27  50 

payment  in  lieu  of  tax, 26  48 

penalty  for  neglect  to  make  returns  or  payments,  27  49 

taxable  on  receipts, 26  47 

electric,  or  street,  railways,  doing  express  business,  27  50 
FAILURE. 

mutual  insurance  companies  to  make  returns;  penalty,  31  60 

FEES. 

insurance  companies  of  other  states, 31  61 

agents  of  companies  of  other  states, 31  61 

witnesses  before  tax  commissioner, 39  84 

FIRE  INSURANCE  COMPANIES. 

See  Insubance  Companies. 
FOREIGN   EXECUTORS  AND  ADMINISTRATORS. 

See  Executors  and  Administbatobs. 
FOREIGN    INSURANCE  COMPANIES. 

See  Insubance  Companies. 
FORFEITURES. 

taxes ;  noneff ect  of  neglect  of  board  of  equalization, . .  38  81 

GAS  AND  GAS  METERS. 

salary  of  inspector-general  of, 50  117 

apportionment  of,  and  of  expenses, 50  117 

GENERAL  ASSEMBLY. 

state  tax  imposed  by, 5  1 

payable  when  and  how, 5  1 

unpaid ;  state  treasurer  to  collect  by  process, ....  5  1 

by  process  against  inhabitants  of  towns, ....  5  8 

reimbursement  of  such  inhabitants, 5  S 

GOVERNOR. 

tax  commissioner ;   to  appoint, 39  83 

to  report  biennially  to, 39  84 

GRAND  LISTS. 

revision  of,  by  board  of  equalization, 36  77 

GRANTS. 

succession  tax;  taking  effect  at  death  are  subject  to,. .         46  104 

HOUSES. 

dwelling,  of  railroad  companies,  taxable  how, 26  45 


f 


^^  IKDEX. 

HUSBAND.  ^*^® 
succession  and  inheritance  tax;  liable  to  what  amount,        42 

estates  for  life  or  annuities  taxable  how, 45 

IMPRISONMENT. 

military  commutation  tax  collectible  by, 9 

INHERITANCE  TAX. 

account  of  executor  not  to  be  settled  until  payment  of, . .         46 

amount  of  estate  exempt  from, 41 

ancillary  administration;  powers  and  duties  of  probate 

court,    ^ 

annuities  taxable  how, 45 

appraisal  for,    ^ 

executor  failing  to  make,  may  be  removed, 44 

collateral  kindred ;  amount  of, 43 

corporation ;  amount  of, 42 

death;  transfers  taking  effect  on,  taxable  how, 46 

estates;  what,  affected  by  succession  tax  law, 47 

for  life  or  years,  taxable  how, 45 

executors  or  administrators  liable  for, 42 

appraisal  by,  for, 44 

******  ■*■  ■■■ 

neglecting  to  make,  may  be  removed, .......  44 

exemptions,   4^ 

foreign  exrs. ;  property  not  transferable  to,  unless, 43 

assessment  of  tax  by  tax  commissioner, 44 

notice  of,  to  be  given  to  whom, 44 

reassessment    how    made, 44 

appeal  from,    44 

husbands ;  amount  of, 42 

imposition  of,    4^ 

interest  chargeable  on  unpaid, 42 

jurisdiction  of  probate  court  regarding, 45 

ancillary  administration,    42 

life  estates  taxable  how, 45 

termination  of;   state  treasurer  to  be  notified  of,  45 

remaindermen ;  tax  to  be  refunded  to, 45 

lineal  descendants ;   amount  of, 42 

life  estates  taxable  how, 45 

negligent  executors  or  administrators  may  be  removed,  44 

nonresidents;  classes  of  property  of,  liable  to, 42 

ancillary  administration;   payment  of  tax  a  pre- 
requisite to  transfer  of  possession,  when, 43 

appeals,    42 

retention  of  property  sufficient  to  pay,  required, . .  43 

notice  of  hearings  de,  to  state  treasurer, 42 

tax  commissioner  not  to  have,  when, 42 

notice  to  state  treasurer  by  probate  court, 42 

tax  commissioner  need  not  be  given,  when 42 


Par. 

91 
99 

13 


103 
90 

93 
99 

97 
&7 
91 
91 

104 

105 
99 
91 
97 
97 
90 
95 
96 
96 

96 

96 

91 

90 

91 
102 

93 

99 

99 

99 

91 

99 

97 

92 

94 

93 

95 

93 

93  • 

93 

93 


"1 


\ 


V 


'■"> 


INDEX. 

Page 
INHERITANCE   T AX  —  Continued. 

payable  to  state  treasurer, ^^ 

extension  of  time  for  payment,  by  probate  court, . .  45 

probate  court;  duty  concerning,. ^ 

ancillary  administration;  powers  and  duty, 42 

jurisdiction,    

rate   for  different  classes, *2 

A.(\ 

sale  of  estate  to  pay, 

settlement  of  accounts  of  executors  and  administrators; 

payment  of,  must  first  be  made, 46 

state  treasurer  to  receive  notice  of  hearings,  when,.    .  42 

strangers ;  amount  of, 

transfer  of  property  of  decedent  not  to  be  made,  unless,  43 

penalty,    

notice  of  intended,  to  be  given  tax  commissioner,  43 

failure  to  give  notice;   penalty, 43 

property  sufficient  to  pay,  to  be- retained,  when,..  43 

penalty   for   failure   to   retain, 43 

transfers  taking  effect  on  grantor's  death,  taxable,. ...  46 

what  estates  affected  by, 

wives ;   amount  of, 

INSPECTOR-GENERAL    OF    GAS    METERS    AND    IL- 
LUMINATING   GAS.  ^ 

salary  of,    

apportionment  of,  and  of  expenses, ^ 

INSURANCE  COMPANIES. 

assessment    companies,    provisions    de, 3 

assessment  of  property  of,  in  general, *3 

stock    of,    in   general, * 

.      .                                                              32 

foreign,    ••  ^^ 

mutual   fire,    • 

..,                                                     30 

iif«'  ; «1 

of  other  states,  in  general, «* 

certain,    • 

board  of  equalization  to  correct  returns  of,  in  general,  37 

certain   companies,    

make  returns,  company  failing  to  do  so, 38 

statements  and  returns  of,  conclusive, 38 

negligence  of,  no  bar  to  suits  for  taxes  or  forfeitures,     38 

bonds  may  be  required  of  certain,  of  other  states, 31 

of  foreign   companies, 

owned  by  mutual  companies  exempt,  when, j     ^^ 

\     37 

correction  of  returns  by  board  of  equalization, <^     gg 

failure  of  mutual,  to  make  tax  returns;  penalty, 31 

fees  of  companies  and  agents  of  other  states,. 31 

fire;   see  mutual  companies,  infra. 

reciprocal  taxes  and  fees, • 31 


69 

Par. 

98 
98 
97 
93 

102 
91 

100 

103 
93 
91 
95 
95 
95 
95 
95 
95 
104 
105 
91 


117 
117 

M 

If 

22 
03 
57 
58 

61 
C2 

78 
80 
SO 
80 
81 
62 
83 
56 
58 
78 
80 
80 
81 

81 


^1 


11 ' 


ro 

INDEX. 

INSURANCE  COfAPANlES-. Continued.  ^^^^ 
foreign;   returns  to  be  made  by,.... 

of  other  states  to  make  retiinis,. ?? 

suits  against,  not  barred  when, . .       ,i 

taxable  how,  ^^ 

qo 

resident  manager  to  pay  tax, ... .               * '  "  «„ 

franchise  tax  of  mutual  fire  companies, . .        Tq 

m  lieu  of  what  other  taxes,. .                           '  qi 

of  mutual  life  companies, 3^ 

in  lieu  of  what  other  taxes,. ,, 

life;  see  mutual  companies,  infra. 

foreign  companies,    

of  other  states,  taxable  how,*  in  "general",  .'.*.'." 31 

certain  of  other  states,. . . . 

limitation;  suits  for  taxes  not  barred'  when" ^s 

marine   of  other  states;  bonds  may  be  required  "of, .."; !  3I 

returns  bv,  . .                                                          >       •  01 

•"  0| 

taxable  how,    

market  value  of  stock;   secretary  to  file  list fl 

mutual ;  returns  by,  to  tax  commissioner, .      ' oft 

board  of  equalization  to  correct  returns, "  33 

failure  to  correct,  no  bar  to  suit, *  33 

failure  to  make  statements;  penalty, 3, 

pay  taxes;  penalty, «- 

31 

tax  on  corporate  franchise, <    30 

in  lieu  of  what  other  taxes,. .  «? 

other  states;  bonds  may  be  required  of      ,, 

returns   by,   in  general, '         ,, 

certain,    * ^* 

foreign   companies,    

suits  against,  not  barred  by  negligence  of"  whom',         38 
taxable  how,    

agents  taxable  how, ol 

certain  of,  taxable  how,.  01 

penalty  for  failure  of  mutual,  to  make   return's;.";.'.'  3I 

failure  of  companies  in  general,  to  make  returns  37 

to  pay  corporate  franchise  tax, 3^ 

suits  to  recover,  not  barred  when, . .  «« 

pledged   securities;   returns  de,  to  assessors,.'." fo 

reciprocal    or    retaliatory   provisions, ', 

de  assessment  companies,  ^^ 

resident  manager  of  foreign ;  duties  '  de  'taxes, II 

returns   by,   in   general, 

correction  by  board  of  equalization, .  *. it     ' 

of  certain,  ' 

foreign  companies,    ^^ 

of  other  states,   in  general,. ^^ 

certain  of  other  states, ,, 

••         0I 


f 


Par. 

63 

62 

81 

63 

63 

67 

69 

68 

69 

63 
61 
62 
81 
62 

62 

62 

22 

56 

80 

81 

60 

60 

67 

68 

69 

62 

01 

62 

63 

81 

61 

61 

62 
60 

78 

CO 

81 

21 

61 

64 

63 

22 

78 

80 

63 

61 


^ 


w 


■J. 


INDEX. 

Page 
INSURANCE    COMPANIES  — Comtinued. 

secretaries  of,  to  make  returns  for  taxation, J   29 

penalty  for  neglect, 31 

stockholders;   secretary  to  file  list  of, 14 

exempt,  when,   1" 

suits  for  penalties  not  barred  by  negligence  of  whom, . .  38 

taxes  not  barred, ^8 

surety  on  bond  of,  of  other  states,  to  pay  taxes, 31 

resident  manager  of  foreign,  to  pay  taxes, 32 

tax  on  assessment  companies  of  other  states, 32 

property  of,  in  general, 13 

stock  of,  in  general, 1* 

companies  of  other  states,  in  general, 31 

certain  companies  of  other   states, 31 

bond  for   payment, 31 

foreign  companies,    32 

bond  for  payment, . .  • 32 

mutual  fire  companies, 30 

payable  when,   30 

in  lieu  of  what  other  taxes, 31 

mutual  life  companies, 30 

payable  when,    30 

in  lieu  of  what  other  taxes, 31 

payable  when  and  where,  in  general, 14 

to  insurance  commissioner  by  certain,. ...  31 

by    resident    manager, 32 

penalty  for  neglect  of  companies  in  general, . .  37 

of  mutual   companies, 31 

.31 

reciprocal,  of  companies  of  other  states, -j  32 

(  33 

recovery  of,  not  barred  by  negligence  of  whom,..  38 

surety  companies  of  other  states, 33 

INTEREST. 

succession  and  inheritance  tax;  chargeable  on  unpaid,  42 

INTERNATIONAL  COMPANY. 

returns    by,    for    taxation, 52 

taxable  how,   ^^ 

franchise  tax  of, ^^ 

\                 on  increase  of  stock, 62 

INVESTMENT   BROKERS. 

bonds  may  be  required  of, 36 

certificates  of  authority;  not  to  act  without, 36 

definition,    34 

penalty  for  acting  without  authority, 36 


71 

Par. 

22 

56 

62 

60 

22 

25 

81 

81 

62 

63 

64 

19 

22 

61 

62 

62 

63 

63 

67 

67 

59 

58 

58 

59 

22 

62 

63 

78 

60 

61 

64 

66 

81 

66 

91 

121 
121 
122 
122 

72 

72 
71 
76 


/  v^ 


^1 

T' 


72 

INDEX. 

INVESTMENT   BROKERS -(?o«M„„ed  ^^^ 

returns  by,   

correction  of,  by  'board  'of  equalization,  .'.■.■ It 

penalty  for  failure  to  make  returns,..  »! 

taxed  how,    ^" 

penalty  for  failure  to  pay  tax* ' ^^ 

INVESTMENT  COMPANIES  " ^^ 

authority  to  act;  certificate  required,. . 

bonds  required  of,  before  issue  of  certificates, .' .' 33 

certificates,  terms  of,   . .  ^^ 

choses  in  action  of,  how  f ar '  iaxable^  .* ." '  H 

exempt,  when,    . .  "  *  *         "*^ 

defin^:' """"::'  ^''^'^'  ^'^^^*^-  -••••••  ^  s 

penally  for  failure  to  make  returns  *  or  *  paynlents*  "  "  36 

repeal  of  inconsistent  charter  provisions,  " '"  It 

returns  by,  for  purposes  of  taxation,  ^^ 

board  of  equalization  to  correct, . .    It 

failure  to  make  returns,  penalty, . .    * ^l 

taxes  on,   36 

penalty  for  failure  to  pay ^^ 

JUSTICE  OF  THE   PEACE  ^^ 

LESSEES.  '  6 

LIENs!""*^''  "''  ""''  ^"^""^  '""^  P*'''  '"»»  "■>*. 22 

shell-fish   grounds, 

taxes  on  railroad  property  to  be ^^ 

LIFE  eItItes"'  '"'  '"  '*'"^  and  incumbrances,:;;;  H 
succession  and  inheritance  tax  on 

LIFE   INSURANCE  COMPANIES.    ' ^^ 

See  INSUBANCE  Companies. 
LINEAL  DESCENDANTS. 

succession  and  inheritance  tax;  liable  to  what  amount,  42 

LISTS.  "  """'""  P'^""^  '''  *^-^^«  ho-^  45 

corporate    property    where    listed,  ,, 

corporations ;  of,  should  contain  what,     !, 

MECHAMti^o^ '"  ^'"'^'^  ^^^*  ^^«*  perfected;;;:;;'*"    f 

MECHANICS  BANK   IN   NEW  HAVEN  

stock   exempt   from   taxation, 

taxable  under  certain  conditionV, ' J? 

MILITARY  ENROLLMENT.  ^® 

commutation  tax;  number  enrolled  on  list  liable  to  pay  6 

new  enrollment  made  when  ^ 

MILITARY  TAXES.  ' ^ 

payment  of,  may  be  enforced  by  imprisonment, 9 


i 


Par. 

73 
82 
76 
73 
76 

69 

69 

69 

68 

68 

69 

67 

76 

75 

70 

82 

76 

70 

76 


3 

37 

107 
44 
44 

99 


91 
99 

20 

19 

1 

29 

30 

6 

7 

13 


^     t 


1' 


? 


■J 
\ 


INDEX. 


Page 


MILITIA. 

commutation  tax;   adjutant-general  to  report  number 

liable  to  pay, * 

amount;  collection  and  deduction  by  town  treasurer,  8 

exemption   from ;    claimant   must   prove, 9 

from  military  duty,  how  determined, 9 

payment  how  enforced  by  state  treasurer, 8 

penalty;   enrollment;   refusing  or  giving  false  in- 
formation about,    0 

selectmen  to  add,  to  taxes  of  enrolled  persons, . .  8 

state  treasurer ;    enforcement  of   payment  by, ....  8 

returns  to  be  forwarded  to, 6 

town  treasurer  to  pay,  to  state  treasurer, ....  6 

selectmen ;   commutation  tax  added  to  rate  bill  by, . .  8 
adjutant-general  to  send  military  exemption  orders 

to, 7 

enrollment    of   militia;    to    superintend, 6 

neglect  of  duty  de;  penalty  and  prosecution,  8 

new  enrollment  list;  when  to  use, 7 

MONEY. 

nonresidents;   of,  on  deposit,  liable  to  succession  tax,  42 
MORTGAGEES. 

railroads  in  hands  of,  taxable  how, 24 

returns  by  railroad,  for  purposes  of  taxation, 24 

MORTGAGES   AND    LIENS. 

shell-fish  grounds ;   tax  liens  on, 48 

taxes   on   railroad   property  to  be  liens, 25 

precede  any  and  all  other  liens  and  incumbrances,  25 
MUNICIPAL   INDEBTEDNESS. 

quadrennial  report  of,  to  tax  commissioner, 40 

blanks  for,  how  furnished, 40 

penalty   for   failure  to   make, 40 

MUTUAL  FIRE  AND  LIFE  INSURANCE  COMPANIES. 

See  Insurance  Companies. 
NATIONAL   BANKING   ASSOCIATIONS. 

assessors  to  be  informed  concerning  collateral  of,  when,  13 

report   to   tax   commissioner,    annually, 14 

stock  how  taxable, 14 

exemptions    and    deductions, 15 

hearings   before  board   of   equalization, 37 

of  national  banks  owned  by  nonresidents, 14 

remittance  of  tax  to  taxing  districts, 14 

impaid  taxes  to  be  collected  by  state  treasurer, . .  16 

stockholders  of,  exempt  from  taxation, 16 

NEW  HAVEN. 

City  Bank ;  stock  of,  exempt  from  taxation, 16 

'  Mechanics  Bank  in ;  stock  of,  exempt  from  taxation, . .  18 

taxable   under    certain    conditions, 18 


73 

Par. 


• 

9 

11 

12 

9 

11 

t 
6 
6 
9 

8 

10 

7 

02 

42 
41 

107 
44 
44 

86 
87 
86 


21 
22 
22 
24 
78 
23 
23 
25 
25 

26 
29 
30 


't 


y 


^) 


\] 


i 

74 

INDEX. 

NONRESIDENTS.  ^*8« 

national  bank  stock  tax  to  be  paid  over  to  whom  14 

succession  and   inheritance  tax;    liable  for,   when'   "*  42 
ancillary   administration;    notice   to  tax   commis* 

sioner  omitted,  when, ^ 

payment  of,  a  prerequisite  to  transfer  of  decedent's 

property,     ^^ 

possession  of  decedent's  property  to  be  withheld 

when,    ' 

NOTES.  ^ 

tax  on,  may  be  paid  to  state  treasurer,  when  in 

NOTICE.  ' " 

corporations  to  have,  of  valuation  of  stock  by  board 
of  equalization,    

tax   commissioner  not  to  have,   in  ancillaiy  adminis- 
tration cases,   

OATHS. 

tax  commissioner  may  administer, 39 

examine   witness    under, . .  qo 

PAINTINGS. 

gifts  of,  exempt  from  succession  tax,  when  ai 

PARENTS.  ' 

succession  and  inheritance  tax;  liable  to  what  rate,.!         42 
life  estates  or  annuities  passing  to,  taxable  how,        46 
PENALTIES. 

banks  neglecting  to  make  reports  and  payments, . .  37 

board  of  equalization's  negligence  no  bar  to  suit  for,. .  38 

bridge  companies  failing  to  report  and  pay  taxes,. . .  37 

commutation  tax;  for  neglect  of  selectmen  concerning,  8 

for    refusing    information    concerning, 9 

corporate  reports  and  payments;   failure  to  make,..*"  37 
express  companies  neglecting  to  make  returns  and  pay- 

inents,     '^  •"  ^^ 

general  concerning  reports  and  payments  by  corporations,  36 
insurance  companies,   in  general,  neglecting  to  report 

and   pay   taxes, „y 

mutual  companies,    ^i 

investment  brokers  making  illegal  sales, ......  . .  . . . . . '  39 

companies  failing  to  make  returns  and  payments,     |  ^^ 

municipal  debt  and  expenditure;   quadrennial  returns,  40 

national  banks  failing  to  report  and  pay  taxes,  37 

pledged  stocks  and  bonds;  neglect  to  inform  assessors  de,  13 

shell-fish  grounds,   

stock  issued  under  special  act,  before  payment  of  tax,   '  H 
succession  tax;  for  transfer  of  property  before  payment 

^^'   ....  43 

taxing  officials  failing  to  report  to  tax  commissioner,. .  41 


Par. 

23 
92 

03 

94 

94 

14 

78 
•     93 

83 
83 

9d 

91 
99 

78 
81 
78 
10 
11 
78 

49 
76 

78 
60 
76 
76 
78 
86 
78 
21' 
106 
16 

95 

88 


INDEX. 


^■?J 


Y 


-y 


J 


] 


> 


->^' 


^v 


'< 


Page 


PEN  ALTI ES  —  Continued. 

telegraph  and  telephone  companies  failing  to  report  and 

pay   taxes,    

trust  companies  failing  to  report  and  make  payments,        Si 

PERSONAL  PROPERTY. 

succession  and  inheritance  tax;  of  nonresidents  liable  to        4- 

PICTURES. 

gifts  of,  exempt  from  succession  tax,  when, 41 

PROBATE  COURT. 

ancillary  administration;   succession  tax;   powers  and 

42 
duties    de,     • 

succession  tax;  duties  of,  de, 

jurisdiction   regarding,    ;  •  •         ^® 

life  estates;  to  notify  state  treasurer  of  termination 

,  45 

of, 

PROMISSORY   NOTES. 

tax  on,  may  be  paid  to  state,  when, 1^ 

HAILROAD  COMMISSIONERS. 

salaries  of,    • 

apportionment  of,  and  of  expenses, 51 

lltAILROAD   COMPANIES. 

dwelling  houses  of,  taxable  how, 25 

lessees  of  railroads  may  deduct  taxes  paid  from  rent,  22 

liens;  taxes  to  be,  on  property  of, ■  •  •  25 

to  precede  any  and  all  other  incumbrances  or  liens,  25 

returns  of,  in  general, 

as  to  railroad  in  another   state,... 23 

steamboat  companies,    **» 

24. 

mortgagees  in  possession, 

stock  issued  to  acquire  stock  of  other  company, 22 

street    railway    companies, 25 

trunk  line  of  Consolidated, 22 

when   another   company  buys   railroad, 25 

21 

taxable   how,    

mortgagees    in    possession    of, 24 

payment  of  taxes  when  another  company  buys  road,  25 

stock  issued  to  acquire  stock  of  other  company,..  22 

stocks ;  certain  of,  how  valued  for  taxation, 23 

valuation  in  certain  cases, 24 

trustees  in  possession, 24 

when  another  company  acquires  road, 25 

part  only  of  railroad  lies  in  this  state, 21 

HENT. 

railroad  lessees  may  deduct  taxes  from,  paid  by  them,  22 

^REPORTS  OR   RETURNS. 

banks   to   tax   commissioner, 1* 

board  of  equalization's  meetings  to  correct, 37 

insurance  companies,   certain, 38 

investment  companies  and  brokers, •  38 


75 

Par. 

55 

78 

92 
90 


93 

97 

102 

99 

14 

118 
119 

45 

37 

44 

44 

32 

33 

33 

41 

36 

46 

35 

43 

33 

42 

43 


m 

42 
43 

34 

37 

22 
79 
80 
82 


/ 


V 


76 


INDEX. 


Page  Par, 
REPORTS   OR    RETURNS  — Continued. 

bridge  companies  to  tax  commissioner, 14  22 

corporation,    certain,    to    tax    commissioner, 14  22 

electric,  or  street,  railways  conducting  express  business,  27  50 

express  companies  to  tax  commissioner, 26  47 

corporations  conducting  express  business  on  lines  of,      27  50 

foreign  insurance  companies  to  insurance  commissioner,  32  63 

insurance  companies,  in  general,  to  tax  commissioner,  14  22 

certain  of  other  states  to  insurance  commissioner,  31  62 

mutual   fire  and  life,  to  tax  commissioner, 29  56 

investment  brokers  to  comptroller, 35  73 

companies  to  tax  commissioner, 14  22 

to  comptroller,   34  70 

municipal   treasurers   to   tax   commissioner, *    40  86 

blanks  for,  furnished  by  tax  commissioner, 40  87 

publication  of,    40  87 

national  banking  associations  to  tax  commissioner,...  14  22 

railroad  companies  to  tax  commissioner, 20  32^ 

as  to  steamboat  companies  under  control  of, 23  3& 

mortgagees,  by,    24  41 

not  in  state,  as  to,   23  38 

receivers    of, 20  32^ 

stock  issued  to  acquire  other  stock, 22  36 

trustees,    by,     ^  ^0  32 

^                                                                             1  24  41 

when  another  company  buys  road,. •. 26  43 

savings    banks,    19  31 

street    railways    conducting   express    business, 27  5© 

,  corporations  doing  an  express  business  on  lines  of,  27  50 

stock   issued  to   acquire  other   stock, 22  36 

tax  commissioner  to  board  of  equalization, 39  84 

additional,     41  89 

biennial    to    governor, 39  84 

telegraph   companies  to  tax  commissioner, 27  51 

telephone  companies  to  tax  commissioner, 28  53 

trust  companies  to  tax  commissioner, 14  22 

SALES. 

succession  and  inheritance  tax;   of  estates  to  pay,.,..  46  100 

SAVINGS   BANKS. 

pledged  stocks  and  bonds;  to  inform  assessors  concern- 
ing,   when,    13  21 

returns  to  tax  commissioner  for  taxation, 19  31' 

stock  of  corporations  owned  by,  exempt,  when, 15  24 

taxable   how,    19  31 

SECURITIES. 

nonresidents',  liable  to  succession  and  inheritance  tax,  42  92 


^y 


M 


\ 


r 


\%'  ♦ 


Y^ 


V 


f 


\ 


'■7 


r, 


INDEX. 

Page 

SELECTMEN.  - 
disabilities;  list  of,  to  be  sent  to,  annually,. .. . ...... 

exemptions  from  military  duty  determined  by  whom,  9 

false    representation    to ;    penalty, ^ 

lists    to    show    what, 1 ".    '  u  R 

military  commutation  tax ;  annual  enrollment  for,  by, . .  o 

how   laid  by, • g 

neglect  to   make   enrollment,   penalty, 

new    enrollments ;    notice    to, 

records   and   reports   of, ,   I'l'^'  c 

state  tax ;  to  cause  payment  thereof,  to  be  made  to  state,  5 

unpaid;  execution  against  estate  of,  issued  for,..  5 

execution  against  estate  of  inhabitants  of  town,  5 

reimbursement  of  such  inhabitants, 5 

SHELL-FISH    GROUNDS.  ^^ 

taxes,  how  and  when  laid, ^^ 

collection    of,     _ 

commissioners,   a  board  of  relief, ^^ 

interest   on,    g 

paid  over  to  state  treasurer, ^^ 

payable  when,    

,  rate  of,    ^g 

to  be  a  lien  until  paid, 

unpaid  five  years,  ground  to  revert  to  state, *» 

owner  to  be  notified  by  clerk, ; ^ 

when  and  where  payable, 

tax  list  of,  and  valuation ;  owners  to  file  when, ^ 

blanks    for,    how    furnished, ■ 

failure  to   file;    penalty, 

warrants,  how  issued  and  served, 

SHERIFFS.  ,.      ^  ^  ^  <t 

state  tax ;  execution  for  unpaid,  to  be  directed  to,   ... .  ^ 

SOCIETIES.  ■      ^  .  .„ 

succession  and  inheritance  tax;  liable  to  what  amount,         42 

'      life  estates  passing  to,  taxable  how, « 

with  remainder  over  to,  taxable   how, 45 

SPECIALLY  CHARTERED  CORPORATIONS. 

Consolidated  Rolling  Stock  Company,  taxable  how,. ...         51 
International  Company,  taxable  how, ^^ 

franchise  taxes  of, 

increase  of  stock, • 

preliminary   printing  and  franchise   fees, J^ 

stock  issue  of,  taxable  how, 

STAT  E 

action  by,  for  taxes  or  forfeitures,  not  barred  when,. .         38 
collection  of  taxes;  comptroller  to  examine  into,. .....  '^ 

state  treasurer  to  superintend, •  •  •  • 

corporate  taxes  to  be  remitted  to  taxing  district,  when,         14 
STATE  BOARD  OF   EQUALIZATION. 

See  BoAWD  of  Equai.ization.  ^ 


77 
Par- 

8 
12 
II 

6 

6 

0 
10 

7 

6 

1 

1 

2 

3 

107 

109 

108 

109 

109 

107 

107 

107 

110 

110 

107 

106 

106 

106 

109 

1 

tl 


120 
121 
122 
122 
15 
16 

HI 
5 

4 
23 


^ 


78 


INDEX. 


Page 


STATE  TAX. 

imposed  on  last  general  list  of  the  state, 5 

payable  how  and  when, 

unpaid,  collectible  by  legal  process  against  selectmen,  5 

against  inhabitants  of  towns, ^ 

reimbursement  of  such   inhabitants, 5 

STATE  TREASURER. 

board  of  equalization;  to  be  a  member  of, 36 

bonds ;   to  receive  taxes  on,  when, 1" 

of   investment  brokers;    to   approve, 35 

choses  in  action;  tax  on  payable  to, 1^ 

collateral   inheritance   tax;    see   succession  tax,   infra. 

collection  of  taxes ;  to  superintend, ^    ^ 

corporations  to  pay  taxes  to, 

collect  unpaid  taxes   of   certain, 1" 

express  companies  payments  to,  in  lieu  of  taxes, 26 

investment  broker  may  be  licensed  by, 35 

bonds  of,  to  be  approved  by, 35 

military  commutation  tax  to  be  paid  to, 8 

enforcement  of  payment, 

national  bank  stock  tax;    duties  de, 1* 

state  tax;  to  collect  unpaid, ^ 

may  issue  execution  against  estate  of  selectmen  for,  5 

against  inhabitants  of  towns,   for, 5 

reimbursement  of  inhabitants, ^ 

I  ft 

stock  tax;  to  collect  unpaid, • 

succession  tax;  ancillary  administration;  notice, 42 

administrator;  may  apply  for  appointment  of,. .  . .  46 

annuitant;  to  be  notified  of  death  of, 45 

assessment  of;   tax  commissioner  to  notify,  de,..  44 

life  tenants;  to  be  notified  of  death  of, 45 

may  apply  for  new  appraisal  as  basis  for, 44 

payable  to, 

extension  of  time  for  payment  of, 45 

refunded  to  remaindermen,  when, 45 

trust  companies  to  pay  tax  to, 

STEAMBOAT  COMPANIES. 

returns  as  to,  for  purposes  of  taxation, 

STOCKHOLDERS. 

exempt  from  taxation, )   jg 

STOCKS. 

pledged ;  returns  by  corporations  de,  to  assessors, 13 

nonresidents,    liable  to  succession  and  inheritance  tax,  42 

railroads;   issued  to  acquire  stock  of  other  company,  22 

certain  stocks  how  valued  for  taxation, 23 

valuation  in  certain  cases, "4 

street  railways;  issued  to  acquire  stock  of  other  com- 
pany, 


Par. 

1 
1 
1 
2 
3 

77 
14 
72 
14 

4 
22 
26 
48 
72 
72 

i 

9 
9 

23 
1 
1 

2 
3 
25 
93 
101 
99 
06 
99 
97 
98 
98 
99 
22 

38 

20 
25 

21 
92 
36 
39 
40 

36 


i 


f 


i' 


i 


V 


r 


P«rv   ^. 


\'i 


^- 


^ 


\t' 


>^ 


A 


INDEX. 


Page 


STOCKS  —  Continued. 

See  also  Banks;   Bbidge  Companies;   Insurance  Com- 
panies; Investment  Companies;  National  Banking 
Associations:  Railboad  Companies;  Street  Railway 
Companies:  Trust  Companies. 
STRANGERS. 

succession  and  inheritance  tax;  liable  to  what  amount,  42 

life  estates  passing  to,  taxable  how, 45 

with  remainder  over  to,  taxable  how, 46 

STREET  RAILWAY  COMPANIES. 

express  business  of,  taxed  on  receipts, 27 

corporations  conducting,  on  lines  of,  taxed  howj ....  27 

returns  to  be  made  by,  for  purposes  of  taxation, . .  27 
stock  issued  by,   to  acquire  stock  of  other  company, 

taxable  how,    22 

taxable  in  same  manner  as  steam  railroad  companies,  25 
SUCCESSION  TAX. 

account  of  executor  not  to  be  settled  until  payment  of,  46 

amount  of  estate  exempt  from, 41 

ancillary  administration;  powers  and  duties  of  probate 

court,    42 

annuities  taxable  how, 45 

appraisal   for,    44 

executor  failing  to  make,  may  be  removed, 44 

collateral  kindred ;  amount  of, 42 

corporation;  amount  of, 42 

death;  transfers  taking  effect  on,  taxable  how, 46 

estates ;  what,  affected  by  succession  tax  law, 47 

for  life  or  years,  taxable  how, 46 

executors  or  administrators  liable  for, 42 

appraisal  by,  for, 44 

neglecting  to  make,  may  be  removed, 44 

exemptions,    41 

foreign  executors;  property  not  transferable  to,  unless,  43 

assessment  of  tax  by  tax  commissioner, 44 

"»      ,  notice  of,  to  be  given  to  whom, 44 

reassessment  how  made, 44 

appeal   from,    44 

husbands ;  amount  of, 42 

imposition  of,    41 

interest  chargeable  on  unpaid, 42 

jurisdiction  of  probate  court  regarding, 46 

ancillary  administration,    42 

life  estates  taxable  how, 45 

termination  of;   state  treasurer  to  be  notified  of,  45 

remaindermen ;   tax  refunded  to,  when, 45 

lineal  descendants ;  amount  of, 42 

'  life  estates  taxable  how, 45 

i^cgligent  executors  or  administrators  may  be  removed,  44 


79 

Par. 


91 
9t 

M 

50 
50 
50 


40 

103 
90 


or 

97 
01 
91 
104 
105 
00 
01 
07 
07 
00 
06 
00 


00 
01 
00 
01 

102 
03 


01 
00 

or 


0: 


so 


INDEX. 


It 

1 


H 


i 


Page  Par. 
SUCCESSION   TAX  — Continued. 

nonresidents;   classes  of  property  of,   liable  to, 42  92 

ancillary  administration;    payment  of  tax  a   pre- 
requisite to  transfer  of  possession,  when,         43  94 

appeals, 42  93 

retention  of  property  sufficient  to  pay  tax,  required        43  96 

notice  of  hearings  de,  to  state  treasurer, 42  93 

tax  commissioner  need  not  be  given,  when, 42  93 

notice  to  state  treasurer  by  probate  court, 42  93 

tax  commissioner  need  not  be  given,  when, 42  93 

payable  to  state  treasurer, 45  gg 

extension  of  time  for  payment,  by  probate  court,        45  98 

probate  court ;   duty  concerning, 44  97 

ancillary  administration ;  powers  and  duty, 42  93 

jurisdiction,    46  102 

rate  for  different  classes, 42  91 

sale  of  estate  to  pay, 46  100 

settlement  of  accounts  of  executors  and  administrators ; 

payment  of,  must  first  be  made, 46  103 

state  treasurer  to  receive  notice  of  hearings,  when, 42  93 

strangers ;  amount  of, 42  91 

transfer  of  property  of  decedent  not  to  be  made,  unless,  43  95 

penalty,    43  95 

notice  of  intended,  to  be  given  tax  commissioner,  43  95 

failure  to  give  notice ;  penalty, 43  95 

property  sufficient  to  pay,  to  be  retained,  when, . .  43  95 

penalty  for  failure  to  retain, 43  95 

transfers  taking  eflfect  on  grantor's  death,  taxable, 46  104 

what  estates  affected  by, 47  105 

wives ;  amount  of, «  42  91 

TAX  COMMISSIONER. 

appointment   of,    39  83 

assessment  by,  of  succession  tax  on  nonresidents, 44  96 

reassessment  by  probate   court, .' .  44  96 

appeal  from  reassessment, 44  96 

notice  to  state  treasurer  of, 44  96 

to  holder  of  property, 44  96 

banks  to  report  to,  annually, 14  22 

board  of  equalization ;  to  be  a  member  of, 39  84 

to  report  to, 39  84 

additional  report  to, 41  89 

bridge  companies  to  report  to,  annually, 14  22   . 

duties   of,   in   general, 39  83 

electric,  or  street,  railways  doing  express  business, ....  27  50 

corporations  doing  express  business  on  lines  of, . .  27  50 

express   companies   to  make  returns   to,   for  taxation,  26  47 

fire  and  life  insurance  companies  to  make  returns  to, . .  29  56 


:s 


r 


:/ 


') 


^V 


1 


Pag*  Par. 
TAX  COMMISSIONER  — Cofitinited. 

foreign  executor  may  apply  for  revaluation  and  reas- 
sessment  of    succession   tax, 44  96 

transfer  of  property  to;    notice  to  tax   commis- 
sioner,       43  ®5 

penalty  for  failure  to  notify, 43  96 

governor ;  to  report  to,  biennially, 39  84 

inquire  into  execution  of  tax  laws, 39  83 

insurance  companies,  in  general,  to  report  to, 14  22 

fire  and  life,  mutual,  to  report  to, 29  56 

investment  companies  to  report  to, 14  22 

to   report   to   comptroller, 34  70 

national  banking  associations  to  report  to, 14  22 

notice  to,  of  transfer  of  property  to  foreign  executor,  43  95 

ancillary  administration  cases;  need  not  be  given,  42  93 

failure  to  give;   penalty, 43  96 

state  treasurer;  to,  by,  concerning  succession  tax,  44  96 

oath  of  office  required  of, 39  83 

may  administer  oaths, •  •  39  83 

examine  witnesses  under  oath, 39  83 

office  of,  to  be  provided  by  comptroller, 39  83 

quadrennial  reports  of  municipal  indebtedness  made  to,  40  86 

blanks  for,  to  be  furnished  by, 40  87 

railroad  companies  to  report  to, 20  32 

as  to  steamboat  companies  under  control  of, 23  38 

mortgagees,  by,   24  41 

not  in  state,  as  to, 23  38 

(  20  32 

receivers  of ,  by, ]  2A  41 

stock  issued  to  acquire  other  stock, 22  36 

trustees  of,  by, 20  32 

when  another  company  buys  road, 25  43 

reports  of,  to  board  of  equalization, 39  84 

de  doings  of  local  taxing  officials, 41  89 

of  corporations  to  be  filed  with, 14  22 

to  governor,   *"  '^ 

savings  banks  to  make  returns  to, !•  31 

street  railways;  returns  to,  de  stock  issued  to  acquire 

other  stock, 22  St 

conducting    express    business, 27  60 

returns  to,  same  as  railroads, 26  46 

superior  court;  power  of,  as  to  witnesses, 30  83 

taxing  officials  to  report  to, 41  88 

blanks  for,  to  be  furnished  by, 41  88 

penalty  for  failure  to  report, 41  88 

telegraph  companies  to  make  returns  to, 27  61 

telephone  companies  to  make  returns  to, 28  63 

town  clerks  to  be  notified  by,  of  changes  in  lists, 40  86 


M^ 


KmA. 


( 


■I  I 


\i 


82  imax. 

Page        Par. 
TAX  COMMISSIONER  — Co«tini*€<i.  ^ 

transfer  of  property  to  foreign  executor;  to  have  notice,  43  95 

treasurers,  local,  to  report  to,  quadrennially, .    40  86 

trust  companies  to  report  to, 14  22 

witnesses  may  be  summoned  by,  by  process, 39  88 

committed  to  jail,  when, 39  83 

fees  of,  payable  by, 39  84 

allowed  as  part  of  expenses  of, 39  84 

TAX  LIENS. 
See  Liens. 
TAX  LISTS. 
See  Lists. 

TELEGRAPH  AND  TELEPHONE  COMPANIES. 

telegraph   companies   to  make  annual   returns  to  tax 

commissioner,   27  51 

failure  to  make  returns  or  payments ;   penalty, . .         29  56 

taxable   how,    28  62 

telephone  companies  to  make  annual   returns  to  tax 

commissioner,     28  53 

penalty  for  failure  to  make  returns  and  payments,        29  55 

taxable  how,  28  54 

TOWN  CLERKS. 

lists;  changes  in,  by  board  of  equalization,  to  be  made 

by,     40  85 

military  duty;   lists  of  exemptions  from,  to  be  filed 

with,     7  8 

TOWNS. 

state  tax  payable  by, 5  1 

execution  against  estate  of  selectmen,  for, 5  1 

against   inhabitants   of  towns, 5  2 

reimbursement  of  such  inhabitants, 5  3 

TOWN  TREASURER. 

military  commutation  tax  to  be  paid  to  state  treasurer 

by, 8  9 

TRANSFERS. 

succession  tax ;  taking  effect  at  death,  subject  to, 46  104 

TREASURERS. 

borough,  to  report  quadrennially  to  tax  commissioner,        40  86 

blanks  for,  to  be  furnished  by  tax  commissioner,..         40  87 

city  and  county,  to  report  quadrennially  to  tax  comr.,         40  80 

blanks  for,  to  be  furnished  by  tax  commissioner,        40  87 

savings   banks;    returns  by,   to  tax   commissioner,   for 

taxation,    19  31 

tovm ;  commutation  tax  to  be  paid  to  state  treasurer  by,  8  9 

See  also  State  Tbeasxjreb. 

TRUST  COMPANIES. 

assessors  to  be  informed  concerning  collateral  of,  when,         13  21 

report  to  tax  commissioner,  annually, 14  22 


v  - 


%  «' 


INDEX.  83 

* 

Page  Par. 
TRUST  COMPANIES  — Cow^wmerf. 

savings  deposits  of,  taxable  how, 20  31a 

stock  how  taxable, 14  22 

exemptions  and  deductions, 15  24 

hearings  before  board  of  equalization, 37  78 

^  of  national  banks  owned  by  nonresidents, 14  23 

remittance  of  tax  to  taxing  districts, 14  23 

unpaid  taxes  to  be  collected  by  state  treasurer, ...  16  25 

TRUSTEES. 

railroad;   returns  by,  for  taxation  purposes, 24  41 

in  possession  of,  taxable  how, 24  42 

succession  tax;  payment  of,  a  prerequisite  to  transfer 

of  possession  by,  when, 43  94 

VALUATION. 

railroad  stocks,  of  ciertain,  for  taxation, 23  3f 

in    certain    cases, 24  40 

shell-fish  grounds;  by  owner  for  tazatioir  purposes,..  47  106 

state  tax ;   of  property  taken  on  execution  for, 6  3 

VOLUNTARY  ASSOCIATIONS. 

succession  tax ;  liable  for,  to  what  amount, 42  91 

life  estates  passing  to,  taxable  how, 45  99 

with  ren^ainder  over  to,  taxable  how, 45  99 

WIFE. 

succession  and  inheritance  tax;  liable  to  what  amount,  42  91 

life  estates  or  annuities  to,  taxable  how, 45  90 

WITNESSES. 

tax  commissioner  may  examine  under  oath, 30  83 

administer   oaths   to, 39  88 


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